The regulations do not allow any marketing material to be attached. This includes the statement message. A tax information insert must be included. Use the link below for a full explanation of our Substitute 1099 processing and recommendations. For full details you can consult IRS Publication 1220 at http://www.irs.gov/pub/irs-pdf/p1220.pdf.  Go to Section 1:117 on page 119 topic H.