As the recipient of a Form 1099, you get two copies: Copy B for your federal tax return and Copy 2 for your state tax return. The payer who made the payment is responsible for delivering both, usually by January 31 of the year after the income was paid. Everything else printed on the form set goes to the IRS, your state, or the payer’s own files.
The Full Copy Set at a Glance
Every 1099 is printed in a set of copies, each labeled for a specific party. Only two of them are yours.
- Copy A goes to the IRS. The payer sends it, often bundled with a Form 1096 transmittal. Copy A is printed in red scannable ink; a version downloaded from the IRS website is not valid for filing, and the IRS may penalize payers who try to submit one.
- Copy 1 goes to the state tax department, sent by the payer.
- Copy B goes to you for your federal return.
- Copy 2 goes to you for your state return, if your state requires it.
- Copy C (sometimes Copy D) stays with the payer.
Unlike Copy A, your Copy B and Copy 2 can be printed in black ink and downloaded from IRS.gov. If your payer emails them, prints them from the IRS site, or hands them to you on plain paper, they are still valid for filing.
Copy B: Your Federal Tax Copy
Copy B is the document you use when preparing your federal return. The income on it needs to end up on the right line of your Form 1040, and where it goes depends on which type of 1099 you received.
On a 1099-NEC for nonemployee compensation, the amount in Box 1 typically flows to Schedule C if you’re a sole proprietor. That Box 1 figure is your gross income from that client and the starting point for calculating your profit or loss.
On a 1099-INT for interest or a 1099-DIV for dividends, the income goes on your 1040 directly. If your total taxable interest or ordinary dividends exceeds $1,500, you also need to complete Schedule B to itemize the sources.1Internal Revenue Service. Instructions for Schedule B (Form 1040) (2025)
Other common variants include the 1099-R for retirement distributions, 1099-MISC for rents, royalties, and other miscellaneous income, 1099-S for real estate sale proceeds, and 1099-K for payment card and third-party network transactions. Each has its own reporting line, but Copy B is always the one you use for federal purposes.
Keep in mind that you owe tax on the income whether or not a Copy B ever reaches you. Most 1099 forms carry a $600 minimum reporting threshold for the payer, but your obligation to report the income on your return has no such floor.2Internal Revenue Service. Am I Required to File a Form 1099 or Other Information Return
Copy 2: Your State Tax Copy
Copy 2 is labeled “To be filed with recipient’s state income tax return, when required.”3Internal Revenue Service. Form 1099-MISC (Rev. April 2025) If your state has an income tax, this is the copy you use to report the 1099 income on your state return and to claim credit for any state tax that was withheld from your payments.
Whether you actually attach Copy 2 to your state return depends on the state. Some states require it. Others just want you to report the income and keep Copy 2 for your records. If state withholding appears in Boxes 16–18 of your 1099, hold onto Copy 2 either way, because you’ll need it to support the withholding credit you claim.
The nine states with no broad individual income tax generally don’t require Copy 2. Even so, keep it. Certain kinds of 1099 income, business income in particular, can trigger other state-level obligations.
When Your Copies Should Arrive
Most 1099 forms must reach you by January 31 of the year after the payment was made. When that date falls on a weekend or federal holiday, the deadline shifts to the next business day.4Internal Revenue Service. General Instructions for Certain Information Returns (2025) For tax year 2025 forms, the general furnishing deadline is February 2, 2026, because January 31 falls on a Saturday.
A few forms get extra time:
- 1099-B (brokerage proceeds) and 1099-DA (digital assets) are due to recipients by February 15, which pushes to February 17, 2026, for the 2025 tax year.
- 1099-S (real estate transactions) is also due by February 15, though the statement may be furnished at closing instead.
- 1099-MISC reporting only substitute payments (Box 8) or gross attorney proceeds (Box 10) follows the same February 15 deadline.
Payers who need more time can request an extension by faxing Form 15397 to the IRS before the original due date. An approved extension typically adds 30 days.5Internal Revenue Service. Extension of Time to Furnish Statements to Recipients Even in that case, your copies should reach you well before the April filing deadline.
Receiving Copy B and Copy 2 Electronically
A payer can deliver your Copy B and Copy 2 electronically instead of mailing paper, but only if you give affirmative consent first. Under current rules, the payer must offer you the choice of paper delivery before switching you to electronic statements.
Before you consent, the payer must clearly explain how to withdraw that consent later. You can revoke it at any time in writing, either electronically or on paper, and the payer must confirm the withdrawal in writing.4Internal Revenue Service. General Instructions for Certain Information Returns (2025)
An exception is being carved out for digital asset brokers. Proposed IRS regulations would let brokers furnish Form 1099-DA electronically without offering a paper option, starting with statements due on or after January 1, 2027. Under this alternative process, brokers would need to meet enhanced notification requirements and ensure you have continuing access to your statements online.6Internal Revenue Service. Treasury, IRS Issue Proposed Regulations to Make It Easier for Digital Asset Brokers to Provide 1099-DA Statements Electronically
If Copy B or Copy 2 Is Missing or Wrong
If mid-February arrives and you’re still waiting on a 1099 you expected, contact the payer first. Confirm they have your correct mailing address and that the form was sent. Most missing-form situations are simple address problems the payer can fix quickly.
If the payer is unresponsive or you still don’t have the form by the end of February, call the IRS at 800-829-1040. The IRS will contact the payer directly and request that the form be issued.7Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
If the filing deadline is approaching and you still don’t have the form, file on time using your own records to estimate the income. You can attach Form 4852 (Substitute for Form W-2 or 1099-R) to document your estimate. If the actual 1099 arrives later and the numbers differ from what you reported, file an amended return on Form 1040-X.7Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
If a 1099 arrives with an error, whether wrong amount, wrong TIN, or wrong name, contact the payer and request a corrected form. The corrected version has a “CORRECTED” box checked at the top and replaces the original for filing purposes.
How Long to Keep Your Copies
The IRS recommends keeping tax records, Copy B and Copy 2 included, for at least three years from the date you filed the return that included the income, or two years from the date you paid the tax, whichever is later.8Internal Revenue Service. How Long Should I Keep Records
Longer retention applies in specific situations. If you underreport income by more than 25% of the gross income shown on your return, the IRS has six years to assess additional tax, so you’d want six years of records. If you never file a return, there’s no statute of limitations, and those records should be kept indefinitely. For most people, three years covers it, and holding on longer costs nothing but storage.