1099 Reporting by Recipient

The taxpayer attaches copies of information returns with the tax return to prove withholding. Without withholding reported on the information return, I haven't heard of attaching it.

The only 1099 form that gets attached to a 1040 is a 1099-R when there is tax withheld. There is no mention in the 1040 instructions of attaching 1099-MISC or 1099-NEC forms under any circumstances.

Ira Smilovitz, EA Leonia, NJ

Thanks guys. I didn't think so, but I wanted to be sure I wasn't missing something.

I thought backup withholding could be reported on other information returns. If the taxpayer has been subject to backup withholding, which can certainly include lawyers, isn't that a circumstance in which the information return that reported it gets attached?

I would have thought so, but the instructions for assembling the 1040 return don't mention them.

Ira Smilovitz, EA Leonia, NJ