Can you mail a 1099 to a po box
The IRS requires that 1099 forms be mailed to the recipient's last known address, which can include a PO box. However, there are some specific requirements and considerations to keep in mind:
- Use the correct mailing address: Make sure to use the PO box address as the recipient's last known address on the 1099 form.
- Use certified mail: The IRS recommends using certified mail with return receipt requested to prove that the 1099 form was mailed to the correct address.
- Keep a record: Keep a record of the mailing, including the date mailed, the recipient's address, and the method of mailing (e.g., certified mail).
- Check with the recipient: If you're unsure about the recipient's address or have concerns about mailing to a PO box, you can contact them to confirm their address.
Additionally, the IRS provides guidance on mailing 1099 forms to PO boxes in Publication 1179, "General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 1099-MISC, and W-2G":
- "If you are required to file a paper copy of a 1099 form with the IRS, you must also provide a copy to the recipient at their last known address. If the recipient's address is a post office box, you can use that address."
- "You can use a post office box as the recipient's address if you have a reasonable basis for believing that the recipient receives mail at that address."
In summary, you can mail a 1099 form to a PO box, but make sure to follow the guidelines above and keep a record of the mailing.