How to Send a 1099 Form to Your Contractor or Vendor

You send a 1099 by filing it with the IRS and mailing or delivering a copy to the person or business listed on the form

A 1099 form reports non-employee income you paid to someone during the year. You file the original with the IRS, send a copy to the recipient, and keep a copy for your records. The important date to send the copy to the recipient is January 31 of the following year. The important date to file with the IRS is February 28 (or March 15 if you file electronically), though these dates can shift depending on the year.

The specific steps depend on whether you file on paper or electronically, and which type of 1099 you are sending — the most common is the 1099-NEC (for independent contractors) or 1099-MISC (for other types of payments). Both follow the same general process, but the IRS has different filing requirements for each.

Key Takeaways

• You must send a copy of the 1099 to the recipient by January 31 and file the original with the IRS by February 28 (or March 15 if filing electronically).
• The recipient needs their full legal name, current address, and Tax Identification Number (either a Social Security Number or Employer Identification Number) to appear on the form.
• You can file on paper by mailing forms to the IRS, or electronically through the IRS e-file system, which is required if you are sending 250 or more forms.
• Keep a copy of every 1099 you send for your own records, along with documentation of the payment (invoices, cancelled checks, or bank statements).

Gathering the Information You Need Before You Send

Before you can send a 1099, you need accurate information about the person or business you paid. Collect their full legal name (as it appears on their tax return), their current mailing address, and their Tax Identification Number — either a Social Security Number (SSN) if they are an individual, or an Employer Identification Number (EIN) if they are a business.

You should have requested this information when you first hired or contracted with them. Many businesses ask contractors to complete a W-9 form, which collects exactly this information. If you do not have it, contact the person or business directly and ask them to provide their Tax ID. Do not guess or leave it blank — the IRS matches 1099s to tax returns using this number, and errors can cause problems for both you and the recipient.

You also need to know the total amount you paid them during the calendar year. Add up all payments — whether by check, bank transfer, credit card, or cash — and verify the total against your bank or accounting records before you fill out the form.

Deciding Between Paper Filing and Electronic Filing

You have two options for filing with the IRS: paper or electronic. Paper filing means printing the forms and mailing them to the IRS address listed in the instructions. Electronic filing means submitting the forms through the IRS e-file system, which is faster and reduces errors.

If you are sending 250 or more 1099 forms in a single year, the IRS requires you to file electronically — paper filing is not an option. If you are sending fewer than 250, paper filing is allowed, but electronic filing is generally faster and more reliable. Many accountants and bookkeeping software providers can file electronically on your behalf for a fee.

To file electronically yourself, you must register for an IRS e-file account and obtain a Transmitter Control Code (TCC). This process takes a few days. Alternatively, you can use a third-party software provider or tax professional who already has e-file credentials.

Completing the 1099 Form Correctly

The 1099 form has boxes for your information (as the payer), the recipient's information, and the payment amount. Start by filling in your name, address, and Tax ID in the top section. Then enter the recipient's name, address, and Tax ID in the middle section.

In the payment box (usually Box 1 for a 1099-NEC or Box 1 for a 1099-MISC), enter the total amount you paid them. Do not include taxes you withheld or expenses they reimbursed you for — only the gross payment amount. If you withheld federal income tax, enter that in the appropriate withholding box.

Make sure the name and Tax ID match exactly what the recipient has on file with the IRS. Mismatches — even small ones like a middle initial or a nickname instead of a legal name — can cause the IRS to reject the form or flag it as incorrect. If you are unsure, ask the recipient to confirm their legal name and Tax ID before you submit.

Sending the Copy to the Recipient

Once you have completed the form, you must send a copy to the recipient by January 31. You can mail it, email it as a PDF, or deliver it in person — the IRS does not require a specific delivery method. Many people mail it, but electronic delivery is becoming more common and is often faster.

Include a cover letter or note explaining what the form is and why they received it. Many recipients are unfamiliar with 1099s and may be confused if a form arrives without context. A straightforward note saying "This is your 1099-NEC for 2024, reporting the payments you received from us" is enough.

Keep a record of when and how you sent it. If you mail it, keep the mailing receipt. If you email it, keep a copy of the email. This protects you if the recipient later claims they never received it.

Filing With the IRS

After you have sent copies to all recipients, file the originals with the IRS. The important date is February 28 if you file on paper, or March 15 if you file electronically. The IRS address for paper filing is listed in the 1099 instructions — it changes by region, so check the current year's instructions before mailing.

If you are filing electronically, log into your e-file account, upload the forms, and submit them. The IRS will send you a confirmation once they receive them. Keep this confirmation for your records.

If you miss the important date, you can still file, but the IRS may assess penalties. The penalty is usually small if you file within a few days, but it increases the longer you wait. If you realize you made an error on a form you already filed, you can file a corrected 1099 (marked as a correction) with the same important date as the original.

Keeping Records and Handling Corrections

Keep a copy of every 1099 you send — both the copy you gave to the recipient and the copy you filed with the IRS. Store these with your tax records for at least three years. Also keep the supporting documentation: invoices, contracts, cancelled checks, or bank statements showing the payments you made.

If you discover an error after you have already sent the form to the recipient and filed with the IRS, file a corrected 1099. Mark it clearly as a correction, include the same recipient information, and file it by the same important date as the original. Send a corrected copy to the recipient as well.

If the recipient tells you that the amount on the form is wrong, do not ignore it. Verify the amount against your records. If you made an error, file a correction when ready. If the recipient is mistaken, explain the discrepancy and provide documentation of the payment.

Frequently Asked Questions

What if I do not have the recipient's Tax ID?

Contact them and ask for it before you file. Do not submit a 1099 with a missing or incorrect Tax ID — the IRS will reject it or flag it as an error. If the recipient refuses to provide it, you may still be required to file, but note the missing information in your records and consult a tax professional about your obligations.

Can I send a 1099 by email instead of mail?

Yes. The IRS does not require paper delivery. Email, PDF, or in-person delivery all count. Just make sure you send it by January 31 and keep a record that you sent it.

What happens if I file late?

The IRS assesses penalties for late filing, starting at around $50 per form if you file within 30 days of the important date, and increasing if you file later. You can still file a late 1099, but the penalty will explore. If you have a good reason for the delay, you can request a penalty waiver.

Do I need to send a 1099 for every payment I made?

No. You only send a 1099 if you paid a non-employee more than a certain amount during the year. For a 1099-NEC, that threshold is $600. For other types of 1099s, the threshold varies. Check the instructions for the specific form you are using.

What if the recipient is a business with an EIN instead of an individual?

The process is the same. Use their EIN instead of a Social Security Number, and use their business name and address. Everything else — the important date, the filing process, the copy you send them — remains the same.