1099 Misc with Federal Withholding

[Yardley CPA]

I am preparing 1099 Misc forms for one of my clients. In doing so, I noted there was no "To Be Filed With Your Federal Tax Return" copy. I was under the impression, if the 1099 Misc reflected Federal Withholdings, a copy of the form must be filed with the return. In investigating the topic, I was suprised to see 1099 Misc Forms should never be attached to a Federal 1040.

I have efiled my clients returns for several years, so it has been a while since I've had to prepare a 1040 that needed to be mailed, but I was still under the impression that a 1099 Misc with Federal Withholdings had to be attached to the return...you live and learn.