Sec. 2103. Internet platform for Form 1099 filings
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Not later than January 1, 2023, the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall make available an Internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide access to resources and guidance provided by the Internal Revenue Service and will allow persons to— prepare and file Forms 1099, prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service, and maintain a record of completed and submitted Forms 1099.
The Secretary shall ensure that the services described in subsection (a)— are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers, and comply with applicable security standards and guidelines.