I'm Anne. I've been preparing taxes for 27 years and I'll be happy to help you.
You may use email for those clients that specifically authorize you to. You should keep notes, authorizing email (email them & have them respond to your email listing their email address and their authorization) and of course, copies of the 1099's.
For those that don't want to use email for privacy/security reasons, you will still need to mail a hard copy.
You will not incur additional penalties for emailing vs paper mailing if that is your question. You are of course, already late with the 1099's and there is a penalty of $30/form. Please see below for additional information:
If you have further questions, please contact me here & I'll be notified.
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