The IRS has issued a new Form 1099-NEC to report non-employee compensation. Learn more about the new Form 1099-NEC for the year 2020.
Some states are requiring filers to file with the states directly. Learn more about the new State filing Requirements.

Your 1099 information is protected

User Agreement
Information Return Process Agreement:

This agreement describes the terms and conditions applicable to your use of our information return program ("The Program") at ("OFT").

We may amend this Agreement at any time by posting the amended terms on our site. All amended terms shall automatically be effective after they are posted on our site. This agreement may not be otherwise amended except agreed by you and OFT.

User defined:

User is any person or entity who registers with OFT and uses The Program of OFT for his/her own information return processing needs or service other companies as a service provider. There could be 1 or many filing entities under 1 registered user. Users are the Users of OFT. OFT only supports the user not the filing entities. For security purpose, OFT will only honor the request from a registered user.

User Eligibility.

Our programs are available to registered users who perform information returns and processing functions for his/her own entity and/or for his/her clients. Our services are not available to users who are temporarily or indefinitely suspended by OFT for a variety of reasons such as fraud, refuse to pay OFT’s charges, or any other action that would cause OFT either money damage or undue effort.

User's responsibilities - Providing Accurate and Correct Information

Information that the user provides to OFT shall not be false or fraudulent. Due to the flexibility that OFT offers, the user can input/modify/delete any record on the web, so the user shall review the result processed by the program. As any software vendor, OFT is not responsible for the result processed by the program, because there are situations out of OFT’s control which could occur, such as a new virus attack.

Users are expected to provide accurate information to us. They are responsible for providing wrong or fraudulent information and may be penalized by the IRS. User agree to hold us harmless from any claims resulting in a filing penalty imposed by the IRS or SSA.

User's responsibilities - Timeliness

Users are responsible to proving us their fling information in time. Users will be responsible for any late filing penalty imposed by IRS or SSA.

User's responsibilities - Use of OFT system

Users are expected to use our application from a secure network. Users are responsible for maintaining the password secure and are not supposed to share the password with anyone else. Users are expected to lock their screen or log out of our application if they are leaving their computer unattended. It is the responsibility of business to make sure they remove any departing employee from accessing our system. Users are expected to change employee login information on our portal immediately on employee departure.

User's responsibilities - OFT is not your Tax advisor

Users understand that we are only a service provider for information returns filing, we are not experts on tax regulations and cannot provide any tax guidelines. We cannot provide any tax guidelines and any information we pass on to our Users cannot be construed as tax advice. Users are highly encouraged to consult with their accountants on tax questions.

OFT's responsibilities:

OFT shall provide The Program to perform functions listed in our service description. OFT is responsible to provide technical and processing support to the user. We cannot guarantee continuous, uninterrupted or secure access to our services, and operation of our site may be interfered with by numerous factors outside of our control.

Fees and Services:

OFT's fee information is available on our web site. We may, in our sole discretion, change some or all of our program and/or services at any time. Users are responsible for paying all fees associated with using The Program and our website. There are instances in which the user might want to request special report or work to be done by OFT. In such case, an additional fee will be charged.

Data retention Period:

OFT will keep user's data on its hard disk or tape for 3 years after filing with the IRS. It will cost $50 per hour of OFT's time, to request data from our backup tapes, and OFT will only release data to the registered user in the form of E-mail to the E-mail address on record.

Technical support:

Technical questions are supported by e-mail, phone and fax. Registered user's questions submitted shall be answered within 4 business days after submission unless there is a breakdown in the public communication system.

Procedure for Reporting System failure and security breaches:

What is system failure?

System failure happens when our website does not function as it is supposed to function. Some of the examples of system failure are:
  • When you are not able to login into the portal or if your account has been locked out.
  • You are getting an Error page that the page you are trying to access has some error or is not accessible.
  • You are trying to print a form and you are not able to print it.
  • You are not able to check out.

We at OFT work very hard to give our users the best experience using our portal, but in case you experience any issues please send an email to and your issue will be attended immediately.

What is data breach?

The terms data breach and security breach are used interchangeably to describe a security violation in which sensitive, protected or confidential data is copied, transmitted, viewed, stolen or used by an individual unauthorized to do so.
Examples of different kinds of data breaches include:
  • Hacking
  • Credit or debit cards are skimmed (cloned) at a point-of-sale terminal
  • An employee or contractor with legitimate access to data intentionally breaches information
  • Sensitive documents are lost, discarded or stolen
  • Portable device (such as a laptop, phone, CD, or portable memory device) is lost, discarded or stolen
  • Stationary device (such as a computer or server) is lost, discarded or stolen
  • Sensitive information is posted publicly on a website, mishandled or sent to the wrong party by email, fax or mail

We employ best practices to prevent loss of data or exposing data to unauthorized person. As a User if you suspect that your data breached please contact us immediately via email

Let us know the source of the breach, why you think data has been breached, and any other information that might help us figure out the root cause of the breach. Time is very critical in reporting any possible data breach, so please let us know as soon as possible.

Once we receive a data breach notification, we act on it immediately to stop any further data loss. We investigate the source of the breach and apply necessary fixes to prevent any further loss. We rigorously study the extent of the loss. We contact authorities to inform the extent of the loss. We inform User about the extent of the loss of their data. We follow legal procedures to deal with the aftermath of a breach.


OFT's Privacy Policy is available at Privacy Policy and is incorporated by reference.


This Agreement shall be governed in all respects by the laws of the State of Georgia as such laws are applied to agreements entered into and to be performed entirely within Georgia. If any provision of this Agreement is held to be invalid or unenforceable, such provision shall be struck and the remaining provisions shall be enforced. Headings are for reference purposes only and in no way define, limit, construe or describe the scope or extent of such section.

In case of a claim:

Any claim arising out of or relating to this Agreement shall be settled by binding arbitration in accordance with the commercial arbitration rules of the American Arbitration Association. Any such claim shall be arbitrated on an individual basis, and shall not be consolidated in any arbitration with any claim or controversy of any other party. The arbitration shall be conducted in Duluth, Georgia, and judgment on the arbitration award may be entered into any court having jurisdiction thereof. Either user or OFT may seek any interim or preliminary relief from a court of competent jurisdiction in Duluth, Georgia necessary to protect the rights or property of user or OFT pending the completion of arbitration.

If you still have questions after reading our user agreement, please contact us via email at