1099-R E-Filing

Terms of Use — 1099-R E-Filing Service

Version 2026-10-16 · Draft pending legal review

These terms govern your use of the PensionResource 1099-R e-filing service, including the "Prepare & file" web pages and the partner API (together, the "Service"), operated by Omnia Inc ("we", "us"). By creating filings or API keys you agree to these terms. If you use the Service for an organization, you accept them on its behalf and confirm you have authority to do so.

1. What the Service does

• Helps you prepare Form 1099-R data, checks it against IRS rules, and transmits it to the IRS through the Information Returns Intake System (IRIS) as a transmitter.
• Reports the IRS acknowledgement (Accepted, Accepted with errors, Rejected), by email and on the Status page, and lets you file a corrected or resent return (see section 5 for fees).
• Gives you a confirmation for each filing, on screen, as a PDF, and by email to your account's verified address, with the IRS Transmission ID (UTID) as the tracking number.
• Produces copies (JSON, XML, PDF) for your records, and printable recipient copies for you to deliver.
• At your request, emails password-protected courtesy copies to recipients after you file (see section 4).

The Service files federal returns with the IRS. It does not deliver the required recipient statements for you and does not deposit withholding. An emailed copy is an extra copy, not the required statement.

State copies (Combined Federal/State Filing). For each filing you choose how state copies are handled. With Automatic (the default), we ask the IRS, through its Combined Federal/State Filing (CF/SF) program, to forward each form whose box 15 state participates in CF/SF to that state. The IRS, not us, forwards the forms, and only after it accepts the federal return; it acts as a forwarding agent only. We don't send anything to states directly and can't confirm that a state received or processed a forwarded form. Forms for states outside CF/SF, forms without a state, and forms you opt out are not forwarded. With I'll file with my state(s) myself, no forms are forwarded. Your choice is fixed once you pay for the filing (API: when you create the submission). See the State filing page for which states participate.

We do not give tax, legal, or accounting advice. Guided questions and suggested distribution codes are aids; you decide what to report.

2. Accounts and security

• You need an account with a verified email address and multi-factor sign-in to prepare, pay for, file, or check filings.
• Keep your password, authenticator app, recovery codes, and API keys secret. You are responsible for activity under your account and keys. Tell us right away at support@pensionresource.website if you suspect misuse.
• Your filer profile (name, company, role, phone, address) must be accurate and current.

3. Your authority to file

For each payer whose returns you submit, you confirm that you are the payer or are authorized by the payer to file its information returns. We record this statement with each filing. You must be able to show written authorization on request. Do not submit returns for any payer you are not authorized to represent.

4. Your responsibilities

You are responsible for:

1. The accuracy and completeness of everything you submit, including payer and recipient TINs.
2. Filing on time. Generally, Form 1099-R is due to recipients by January 31 and to the IRS by March 31 when filed electronically. Filers of 10 or more information returns in aggregate must file electronically.
3. Furnishing recipient statements. You, or the payer you file for, must furnish each recipient's statement by the due date: generally January 31, or the next business day if that falls on a weekend or legal holiday. The Service prepares printable recipient copies but does not mail them or otherwise deliver the required statement (an emailed copy is an extra copy), and keeps no record of whether, when, or how they were delivered. You are solely responsible for delivery, for correct recipient addresses, and for any IRS penalties for late, missing, or incorrect statements (IRC section 6722). Keep your own proof of mailing if you want evidence of timely delivery. Electronic delivery to recipients requires their affirmative consent and the IRS-required disclosures. You may truncate recipient TINs on recipient statements, but not your own TIN. If you use Email recipient copies (or email the PDFs from the recipient ZIP yourself), you confirm that each recipient gave you that email address for this purpose, and you still mail (or hand-deliver) each recipient's paper statement by the due date: the emailed copy does not replace it, and the Service does not collect the electronic-delivery consent that would let it. You are responsible for the addresses you enter.
4. Keeping copies of returns: generally 3 years from the due date, or 4 years if backup withholding was imposed. We do not keep recipient data; download and keep the copies the Service gives you.
5. State filing: filing directly with every state the IRS doesn't forward to, and any state registration, notice, withholding deposit, or annual withholding reconciliation a state requires, even for forms the IRS forwards. Entering the correct state, payer state ID number, and state amounts on forms you want forwarded.
6. Using test (ATS) mode only with test data, never real taxpayer information.

5. Fees and refunds

• The fee per form is shown before you pay and is charged by card through Stripe. We never see or store your full card number.
• If your payment succeeds but we cannot transmit your filing and you cannot complete it with the retry option, contact us within 30 days for a refund of that filing.
• If the IRS rejects a filing, fix the forms and file them again. A resend after a rejection is a new filing, charged at the normal per-form fee. A corrected return (fixing a form the IRS accepted) is also a new filing at the normal fee. The fee is shown at checkout.
• Problems caused by our Service. If a rejection or an error in an accepted return was caused by the Service (for example, a defect in how we built or sent the file), contact us. We may then (a) mark that filing so its one resend or correction is free, for up to the number of forms you originally paid for, and/or (b) add an account credit. These remedies are at our discretion and are your sole remedy for such problems, in addition to the refund in the second bullet above.
• Account credit is a dollar amount we add to your account. It is applied automatically at your next checkout (web or API) and shown before you pay; any amount the credit does not cover is charged by card (at least $0.50, the card processor's minimum, when any card charge applies). Credit has no cash value, cannot be transferred, and is not refundable.
• Fees are otherwise non-refundable once a filing is accepted by the IRS.

6. Holds and refusals

We may hold a filing for review, ask you to confirm your identity or authority, or refuse or stop a filing that appears fraudulent, unauthorized, or harmful. We may suspend accounts or revoke API keys for misuse.

7. Prohibited use

You will not: file returns you are not authorized to file; submit false information; use another person's account; probe, overload, or bypass the Service's security; use the API beyond the documented interface or your key's scopes and limits; or use the Service in violation of law.

8. How we handle data

Our Privacy Notice explains what we collect and why. We use return information only to prepare and file the returns you submit and to provide the Service; we do not sell it or use it for marketing.

9. Availability

We aim to keep the Service available, especially near deadlines, but do not guarantee uninterrupted service. IRS systems can be unavailable; file early.

10. Disclaimers and limitation of liability

[FILL IN counsel-approved warranty disclaimer, limitation of liability (for example, limited to fees paid for the affected filing), and exclusions required by law.]

11. Indemnity

[FILL IN counsel-approved indemnity, covering at least claims arising from data you submit or filings you were not authorized to make.]

12. Changes

We may update these terms. Each version is dated. When the terms change, you will be asked to accept the new version before your next filing or API key.

13. Governing law and contact

These terms are governed by the laws of the State of Washington. Questions: support@pensionresource.website, or Omnia Inc, 2404 West 51st Avenue, Kennewick, WA 99337-5051.