The 1099-MISC Paper Declaration (29.6.3.13.8) prints the 1099-MISC data on preprinted paper forms. The selection criteria and the calculation logic are the same as those for the 1099-MISC report. The output is formatted to match the layout of the 1099-MISC paper form.

A paper declaration must be sent to the suppliers. However, the IRS accepts both paper and electronic declarations.