IRS Releases Publication 1179 for TY 2020

Paul Ogawa
July 21, 2020

The IRS recently released an updated version of Publication 1179 for tax year 2020. Publication 1179 provides general rules and specifications for printed substitute forms including Forms 1096, 1098, 1099, 5498, and certain other information returns.

The highlight of the changes to this publication involve the addition of Form 1099-NEC, which was resurrected for reporting purposes beginning with TY 2020. Rules and specifications were added for creating substitute form 1099-NEC print copies, most notably of which involves composite forms. Specifically, the 1099-NEC may not be included in a composite form with any of the currently permissible forms, including the 1099-MISC. As such, filers must create 1099-NEC print and recipient copies seperate from all other form types.

To review this publication in its entirety, please click here



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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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