Can prior year's continuous use forms be used even though the year field is different?

Michael Toney Updated by Michael Toney

The answer is yes. Filers can use prior year continuous use 1099 forms to file 2024 1099s.

In 2021, the IRS introduced continuous use forms. Although only a couple forms changed in 2021, the IRS converted many more to continuous use format in 2022. The idea was to produce forms with a year field so that filers could enter the year rather than have to use a form good for only a fixed year.

For example, the 2022 and 2023 1099-NEC forms had a fixed "20____" pre-printed on them so that filers would enter the last 2 digits of the year.

For 2024, the IRS changed the continuous use form such that the year field is a 4-digit entry.

The question then became: Can filers use prior year continuous use forms (that have a 2-digit year fill-in) to file for 2024 (because the 2024 version of the continuous use forms have a 4-digit year fill-in)?

The answer is yes. Filers can file using prior year's 2-digit year continuous use forms or they can file using the more current 4-digit year field continuous use forms.

How did we do?

Can I use your program on both my office and home computers?

Caution: for 2023, most users are required to E-File

Contact