Who Do I Need to Send a 1099 To?
If a Form 1099 is required, you generally send or furnish it to:
- the recipient/payee
- the IRS
- and sometimes the state tax department
For the common business information returns, Form 1099‑NEC and Form 1099‑MISC, the usual recipients are:
- Copy B to the recipient/payee
- Copy 2 to the recipient/payee for the recipient’s state income tax return, when required
- Copy A to the IRS
- Copy 1 to the state tax department, if the state requires a paper copy
Whether you must issue a 1099 at all depends on the type of payment, the amount, and the type of payee. For example, Form 1099‑NEC is generally used for reportable nonemployee compensation, while Form 1099‑MISC is generally used for certain other reportable payments.
For tax year 2025, many common payments to noncorporate payees remain reportable when total payments reach 600 dollars or more during the calendar year, consistent with section 6041 and current IRS instructions. Under current law, this general 600‑dollar threshold continues to apply unless and until changed by future legislation or updated IRS instructions.
Also, if you are required to file 10 or more information returns in the aggregate during the calendar year, the IRS generally requires you to file them electronically. This 10‑return threshold is applied on an aggregate basis across almost all information return types (for example, counting W‑2s and all 1099 series together), and it applies to returns required to be filed on or after January 1, 2024.
State Law Note
State information‑return filing rules are administered at the state level and can differ from the federal rules above. Some states receive copies directly from filers (for example, a separate Copy 1 or electronic equivalent), while others participate in combined federal/state filing arrangements in which the IRS forwards information to the state. The controlling authority is the applicable state revenue department or tax agency, so payers must confirm the current rules for each state in which they have filing obligations.
Sources
IRS — Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
IRS — General Instructions for Certain Information Returns (2025)
IRS — About Form 1099-NEC, Nonemployee Compensation
IRS — About Form 1099-MISC, Miscellaneous Information
IRS — A guide to information returns
IRS — File Form 1099 series information returns for free online (IRIS)