BillM223
Expert Alumni

Get your taxes done using TurboTax

If you mail the 1099-MISC using the US Post Office, it is considered delivered by you when you drop it in the mail - yes, even if the recipient doesn't receive it. That's the special status of USPS.

 

If you go the electronic route, then you have to prove (if it becomes necessary) that the recipient actually received the email or electronic delivery. 

 

For systems that host the completed forms online, you can do that if you have a login process that records access to the actual form - any commercial system should do this. But if you post it on a website and tell them where it is, you don't have any proof of delivery.

 

Ditto with email - you have no proof of delivery unless you ask for a positive confirmation from the recipient that he/she got the 1099-MISC - yet more emails.

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