I used a 1099 software to file 1099-MISC for multiple filer (payers) and due to major upgrade of the software this year, the transmit file I uploaded to IRS website FIRE system did not include all payers. By the time I realized that and uploaded the transmit file immediately for the missing payers, the 1099MISC Box 7 NEC (nonemployee compensation) was late, filed on 2/10/2020 and it was due on 1/31/2020. I hope someone can help with below questions and thank you in advance for your help.
1) I called the IRS general number, and I was told that the late notice may (probably will not?) be sent 18 months later which about August of 2021. If we filed anything late for just one or a couple of days late, will the IRS always catch it and send late penalty notice for sure?
2) The issue is that the multiple payers that I filed late were about 30 of them, and if the IRS will send out late filing notice, I need to reach out to individual payer and address each notice. Is there a way we can contact the IRS (what department and contact information) before they send out any notice? I want to be proactive.
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The IRS does not normally send out notices for a small amount filed close to the deadline. It sounds like you are the accountant and filed late for 30 employers. You certainly want to let them know that there was an issue with the system.
The IRS phone number for business and specialty is 800-829-4933, they may be able to give you more advice.
Thanks Amy for your response. We are TPA (third party administrator) filing on behalf of our clients, and each filer (payer) has a couple of forms only but added to be about 200 forms. The transmit file to IRS FIRE system is in one file. I will definitely be proactive to reach out to them first.
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