USAS v2025.22.2 Hotfix Notes

This release of USAS-R contains the following improvements detailed in the release notes below.  Please keep in mind these release notes only reflect the changes included in this release.  There are many other features of the software that were previously released that will not be reflected in these release notes.  General information about all of the features available in USAS-R can be found in our USAS-R Documentation.  There is a section in the documentation that also details the significant changes between USAS-R and Classic USAS. 

• 1099-MISC and 1099-NEC Reference Copies and Printer/Sealer form updates. For additional Q & A see below.

  • Per the IRS, revision April 2025 contained the following changes

    • the form version changed to April 2025

    • the Copy A box no longer states “File with Form 1096.” and the IRS URL was added (www.irs.gov/Form1099)

    • the “Excess golden parachute payments” field has been removed from the 1099-MISC form (box 14) and moved to the 1099-NEC form (box 3)

  • 1099-MISC & 1099-NEC no longer include a Reference Copy C (filer copy)

1. I already submitted my file to the IRS, what do I need to do?

   1. Nothing, the IRS Format did not change. Your 1099.tap file is correct.

2. I already printed my 1099s through my 3rd party print vendor, do I need to reprint?

   1. No. The XML format used to print through 3rd party vendors did not changed.

3. I already generated and printed my 1099s from USAS, do I need to reprint?

   1. Per the guidance we received from the IRS representative, as long as the printed form does not impact or contradict the e-filing, there is no need to reprint the 1099s. We have confirmed that there are no changes to the IRS Format used for e-filing related to the changes on the printed forms. So per this guidance, if you have already generated and printed your 1099s, regenerating and reprinting them after the release of this hotfix will be at your discretion.

      1. Regenerating and reprinting 1099s after the release of this hotfix will be at your discretion, though using the corrected revision is optimal. If you have yet to print 1099s it is advised to ensure these are printed using the corrected revision after the hotfix (v2025.22.2) has been applied.

4. Where is Reference Copy C?

   1. Copy C was for the issuer to retain for their records. Beginning in tax year 2024, the IRS permanently removed Copy C from 1099-MISC and 1099-NEC. IRS Publication 1179 states: “In an ongoing process to reduce filer burden, we are removing the filer copy and instructions for the filer on forms.”

5. Calendar Year 2025 (December 2025 posting period) does not need to be reopened for the 1099 files to be generated. The Payment Year is selected when generating the 1099 files and will default to 2025 even if the current period is January 2026.

6. The Printer/Sealer forms have been updated to reflect the changes mentioned above. If you choose to reprint any forms you have already printed, you will need to ensure you have enough blank forms to do so. Or, per the IRS website’s 2025 General Instructions for Certain Information Returns, it states you may be able to print on plain paper per Section M. Statements to Recipients (Beneficiaries, Borrowers, Debtors, Donors, Employees, Insureds, Participants, Payment or Credit Recipients, Payers, Policyholders, Sellers, Shareholders, Students, Transferors, or Winners on Certain Forms). If you choose to print on plain paper, a “substitute statement”, you must comply with the format and content requirements specified in Pub. 1179. In addition to the necessary copies, the instructions must also be provided.

   1. 1099-MISC instructions are on page 5.

   2. 1099-NEC instructions are on page 5.