There is a general exception from the requirement to file I.R.S. 1099 forms for payments made for freight services, and it remains unchanged by recent legislation. See 26 CFR 1.6041-3(c). This exception applies regardless of whether or not the carrier is incorporated. The I.R.S. clarified this point in a June 17, 1999 memorandum. See I.R.S. Letter Ruling 199932048, available at http://www.irs.gov/pub/irs-wd/9932048.pdf. This exception is further reflected in the current I.R.S. Trucking Industry Overview, which contains a note on “Forms 1099” in the section on “Significant Law and Important Issues” stating that “[p]ayments to truck owner-operators may be excepted as ‘freight’.” The I.R.S. Trucking Industry Overview is available online at http://www.irs.gov/businesses/article/0,,id=176043,00.html#10.
However, this does not mean that we will not provide one to you if requested. Please make all requests for 1099’s via fax 770-287-7878 or email firstname.lastname@example.org. Please include your company name, MC number, and a valid fax number or email address to which to send it.