1099 misc

[liberty]

Can the accountant sign form 1096 for the client? Client is not around and won't be back until the first week of Feb.

[taxea]

Why can't the form be sent to the client for signature?

[Roland Slugg]

I don't know if an accountant can legally sign form 1096 for a client. The copy of each form 1099-MISC that goes to the recipients must be sent out by January 31st, but the due date for filing F-1096, along with copies A of forms 1099, isn't until February 28, 2017. I don't believe there is anything wrong with the accountant sending out the recipients' copies, assuming he has the client's permission. If an error is later found, a "corrected" form can always be prepared and filed.

Correction: I believe the due date referred to above is incorrect. Forms 1099-MISC with an amount in box 7 must be filed by January 31st, and since 1099s can't be filed without a transmittal F-1096 accompanying them, the due date for F-1096 that accompanies such 1099s must also be January 31st.

[kathyc2]

Anyone CAN sign the 1096, but if the return is found to be in error it increases your exposure.

If the 1099's have amounts in box 7, the due date is 1/31, not 2/28.

[Dusty2004]

Box 7

I don't know if an accountant can legally sign form 1096 for a client. The copy of each form 1099-MISC that goes to the recipients must be sent out by January 31st, but the due date for filing F-1096, along with copies A of forms 1099, isn't until February 28, 2017. I don't believe there is anything wrong with the accountant sending out the recipients' copies, assuming he has the client's permission. If an error is later found, a "corrected" form can always be prepared and filed.

I thought, if box 7 non-employee compensation is checked then the deadline for filing would be 1/31/2017.

Dusty

[mbigelow]

From the IRS instructions to Form 1096:

"Transmitters, paying agents, etc. A transmitter, service bureau, paying agent, or disbursing agent(hereafter referred to as “agent”) may sign Form 1096 on behalf of any person required to file (hereafter referred to as “payer”) if the conditions in (1) and (2) below are met.
1. The agent has the authority to sign the form under an agency agreement (oral, written, or implied) that is valid under state law.
2. The agent signs the form and adds the caption “ForName of payer)."
Signing of the form by an authorized agent on behalf of the payer does not relieve the payer of the liability for penalties for not filing a correct, complete, and timely Form 1096 and accompanying returns."

You could rely on and "implied" or "oral" agreement but probably best to see if you can get your client to grant you permission via email.

[mbigelow]

Don't know where that sad face came from in my post and I can't edit it! Oh well.