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Decoding 1099-MISC Copy Requirements

1099-MISC ‘Copies’, or parts, report income to recipients and government agencies and help ensure accuracy of income tax filing. They include identical information about the payer and recipient, payments and withholdings, but each copy is given to a different entity.

1099-MISC Forms are filled out by the payer and provided to the recipient or a government agency.

Each recipient receives multiple copies of their 1099-MISC. One is filed with their federal income tax return and one is filed with their state return if required.

The Payer files 1099-MISC forms with the federal government, plus state and/or local tax agencies if needed. A copy is retained for their business files as well.

Not all states or cities require a 1099-MISC filed by the payer. Some just use the federal information. See which states require a 1099-MISC later in this
post.

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1099-MISC Form Copy

3-Part
(federal only)

4-Part
(federal & state)

5-Part
(fed, state & local)

Payer Copies
1099-MISC Copy A
(file to Federal Government)

X

X

X

1099-MISC Copy 1
(file to State/Local Government)

X

X

1099-MISC Copy C
(payer file copy)

X

Recipient Copies
1099-MISC Copy B
(file with Federal tax return)

X

X

X

1099-MISC Copy 2
(file with State/Local tax return)

X

X

1099-MISC Must be Filed with these States

Alabama, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Kansas, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin

Don’t forget to file a 1096 Summary and Transmittal with each Payer’s bath of 1099s.

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Read About Decoding W-2 Copy Requirements>