During this Webinar, We Cover:

Click on the below Table of Contents to Jump to Information

2024 items to note:

1. General Information

• 10 Form Limit - if filing more than 10 returns, then the information must be filed electronically, along with printing out forms for patrons.
  This 10-threshold requirement applies separately to each form type. The 10-threshold applies to 1099-PATR, then it starts over again when doing 1099-DIV, for example.

• 1099’s forms can be filed with the IRS through two separate links.
  The FIRE System at //fire.irs.gov/ which is the preferred (easiest) bulk 1099 upload method.
  The IRIS System at //www.irs.gov/iris which started in the 2023 year to help with companies that have less than 250-1099’s to file or who lost their FIRE Logins.

• If filing 1099’s electronically,
  FIRE reporting: you must have a FIRE Transmitter Control Code & FIRE system login.
  IRIS reporting: you must have a IRIS Taxpayer portal TCC login

• Which reporting System should I use?
  If you still have the FIRE login, continue to use this. It is easier to report your 1099 totals and does not require immediate name/address edits.
  If you lost your FIRE login, then you can apply for an IRIS TCC login or use last year’s login.
  If you have to use the IRIS reporting, you must upgrade to 24.0.0 sp3 release and start updating your Registered Name Description for Federal ID.
  Follow this link to begin Updating your information - https://culturatech.atlassian.net/l/cp/w0RgrTBA
  This information must be corrected BEFORE reporting 2024 information to the IRS.

2. Correct Forms for Your Printer

• The number of returns per 8.5-inch x 11-inch page is as follows:

3. Deadlines for 1099 forms for 2024

• There are two types of 1099 forms that can be printed from AGRIS patronage package and each form may have a different deadline.

4. What Version must you be on in AGRIS

If reporting via FIRE:
AGRIS V23.0.0.3 Created mid-January 2023
If reporting via IRIS:
AGRIS V24.0.0.3 Created mid-December 2024, then 24.1 in January.

• If you are reporting electronically using IRIS, you must be on 24.0.- su 3 to begin correcting the Registered Federal Tax name

5. Minimum report amounts and What Prints

Webinar Recordings:

1. Examples of 1099-PATR Forms

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click on picture to make larger

2. Link to the Order of Steps to produce your 1099-patr/div forms is found here.

https://culturatech.atlassian.net/l/cp/XNCho1R0

3. Webinar Recording of Printing 1099-Patr/Div & Electronic Reporting for FIRE Format IRS Uploads

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Click in lower-right-hand corner to expand to full screen.
This 2023 Information is the Same for 2024.

4. Webinar Recording or Creating IRIS format 1099-Patr reporting

If you are reporting via IRIS file layout, all your name/address records must be updated to the new Registered Federal ID Description.
Quick Tip Instructions on how to Edit Registered Name id: https://culturatech.atlassian.net/l/cp/w0RgrTBA

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1099-patr Electronic Reporting - IRIS file format

Printing Paper Form Instructions:

Basic How-To to Print Paper Forms:

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• PAT > 1099 Reporting > Select Print 1099 Forms

• Enter the Transaction Date range for PATR/DIV forms

• Select the 1099 Type:
  1 = 1099-PATR pre-printed form
  2= 1099-DIV pre-printed form
  3= 1099-PATR/DIV Substitute form (Recommended Form)

• Print Total 1099 Form “Y” or “N” (this is the grand total page)

• Mask Customer Federal ID? (answer YES to fill in X’s for all but the last 4-digits of the Tax ID)

• Enter the company’s Federal Tax ID Number

• Specified Coop - Answer Yes or No to whether you are a specified coop. This pertains to the tax forms that are filed for you coop. Verify with your auditors for the correct response.

• <OK> to Print Forms

• If you don’t have a Tax ID on the patron, you get a warning.
  Cancel will stop the process and let you go fix tax ID.
  OK will print the forms without Tax ID.

Basic Steps to Create 1099 Electronic Reporting for FIRE Format

• PAT > 1099 Reporting > 1099 Electronic Reporting

• Select FIRE Layout

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• Enter the Transaction Date range for PATR/DIV forms

• Select the 1099 Type:
  1 = 1099-PATR pre-printed form
  2= 1099-DIV pre-printed form
  3= 1099-PATR/DIV Substitute form

• File Location of where IRSTAX file will save

• Enter the correct filing year.

• Enter the Company’s Transmitter Code – Obtained from IRS

• Enter the Company’s Federal Tax ID

• Type of File – Original/Correction/Replace/Test

• Combine Federal/State? - Answer YES if you are part from a state that does combined tax reporting. this means that the IRS will pass the information back to your state tax reporting. IRS Publication 1220 has this info or you can click here for an updated list.

• Patron Address Line to Print? – Line#1/Line#2/First Available - select the line you key the mailing address for the customer.

• Specified Coop? - Y/N - generally this is a coop that give out pass-thru credits like DPAD (Qualified Production Activities Credit)

• Check Foreign Address? - Y/N (this changes the format of the electronic file created to meet the requirements of printing a country)

• Contact Name – Who does the IRS contact if there are questions?

Basic Steps to Create 1099 Electronic Reporting for IRIS Format

• PAT > 1099 Reporting > 1099 Electronic Reporting

• Select IRIS Layout

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• Enter the Transaction Date range for PATR/DIV forms

• Enter Patron Name id Range to limit who is reported on the file.

• Select the 1099 Type:
  1 = 1099-PATR pre-printed form
  2= 1099-DIV pre-printed form
  3= 1099-PATR/DIV Substitute form

• File Location of where IRSTAX file will save

• Filing Year - key in the the tax year.

• Enter the Company’s Federal Tax ID

• Combine Federal/State? - Answer YES if you are part from a state that does combined tax reporting. this means that the IRS will pass the information back to your state tax reporting. IRS Publication 1220 has this info or you can click here for an updated list.

• Specified Coop? - Y/N - generally this is a coop that give out pass-thru credits like DPAD (Qualified Production Activities Credit).

• Patron Address Line to Print? – Line#1/Line#2/First Available - select the line you key the mailing address for the customer.

• Reporting Code is hard-coded based on previous screen’s selection

• Payer Business Name 1 - Key in your company name as defined with your federal Tax id (limited to 40-characters)

• Payer Business Name 2 - If your business name goes over 40-characters, key the remaining part of the business name here

• Payer Business Line 1 - Key your Street Address

• Payer Business Line 2 - Key your mailing address

• Payer City - Key your city

• Payer State - Key your state

• Zip - key your zip code

• Country - Country is hard-coded as US.

• Payer Phone - Key your business Phone

• Payer Email - Key your contact email.

• Records Per File - Defaults to 100 - IRS allows a maximum of 100 records per file (that includes a title line)
  Blank this field to put all records for each form type in a single file.