We have one foreign form to file this year, but file all other 1099 forms electronically because we are over the 250 threshold. Can I file just that one 1042-S on paper without penalty regardless of how many other 1099 forms I submit?

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Per the IRS Instructions for Form 1042-S, you may file the single 1042-S on paper. 1042-S and 1099s are counted and filed separately. See page 2, “Electronic Reporting.”

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