Regarding filing early in the year: I have to crack up over the inserts of a couple of 1099's. Most of them basically are saying that they aren't going to be mailing them out until Feb 16th or the end of Feb. I even had one that stated that it was in the best interest of the customer to NOT file too early. lol
Here's one: To minimize the possibility of multiple corrections, we will not be generating amended 1099's until late Feb 2010