1099 Filing Simplification Act

This bill directs the Internal Revenue Service (IRS) to provide taxpayers with online access to IRS resources and guidance that will allow them to: (1) prepare and file (in batches of not more than 50) Forms 1099, (2) prepare Forms 1099 for distribution to recipients other than the IRS, and (3) create and maintain necessary taxpayer records. The online resources and guidance must be available within one year after the enactment of this Act specifically to help taxpayers prepare and file Forms 1099-MISC.