My understanding is that it’s just sent to you for your own reference to review and keep in your records. You’re still responsible for keeping records of your sales, expenses, deductions, etc. for income tax purposes as usual.
There is another thread about this also. They sent it out ridiculously late, so at this point just keep it on file.
My taxes were filed long ago, and assuming most people claimed any income (less expenses of course) this is just more paperwork to tuck away. The numbers don't match correctly (again see other thread posted yesterday) but I'm just filing it away. I don't think they were anywhere near ready to do this in January, hopefully next year they get them out on time.
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