The 1099 Electronic Declaration (29.6.3.13.6) generates a file that can be delivered electronically to the IRS.

Prior to submitting 1099 forms on magnetic media, the transmitter must apply to the IRS (form 4419) for approval. Upon approval, the IRS assigns the transmitter a control code that is specified when this program is executed and must be included on all magnetic media filings.

A test file can be generated and submitted to the IRS to verify that the data is properly formatted.