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|Text of IRS Notice 2004-10 on Electronic Delivery of Form 1099 and Form 5498 Payee Statements (PDF)|
Internal Revenue Service [IRS]
Jan. 21, 2004
Excerpt: This notice provides guidance to sponsors or administrators of retirement plans or qualified tuition programs (QTPs), or trustees, custodians, or issuers of traditional [IRAs], Roth IRAs, Coverdell education savings accounts (CESAs), or [Archer MSAs] regarding the electronic delivery of payee statements to recipients. Specifically, this notice provides that a furnisher of a Form 1099 or a Form 5498 ... may provide the payee statements electronically beginning after December 31, 2003.
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