Are there any restrictions or rules for sending a copy of a 1099 by email that was reportedly not received when mailed? I have concerns about duplicating a 1099.

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Our concern here would not be duplication (as long as you are not creating a second 1099), but rather security. Email is not a very secure way to send a 1099 that carries the payee’s name, address and social security number (SSN), though if you truncate the social security number, that would perhaps relieve some of the concern.

You might also arrange a specific time to fax the copy (again, with truncated SSN) to the individual.  Whatever the approach, you will want to have the agreement of the payee. If the payee is in a hurry and agrees to some kind of electronic transmission, be sure you truncate the SSN. (It’s a good idea for mail too.)

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