Making a 1099-MISC or 1099-NEC: copies included
Both builders fill the official IRS form. Your PDF has Copy B, Copy 1 and Copy 2. Copy A is not included.
Pick the calendar year the payments were made in, then fill in the payer, the recipient, their taxpayer ID numbers and the boxes that apply. TINs are masked except while you type them. Tick CORRECTED only when you are fixing a form you already filed.
| Copy | Who it's for |
|---|---|
| Copy B | The recipient (the contractor or person you paid) |
| Copy 1 | The payer, for the state tax department |
| Copy 2 | The recipient, to file with their state income tax return when required |
Copy A is not included. It is printed in red, scannable ink and the IRS does not accept a copy printed from a website. File Copy A on an official form ordered from the IRS, or file electronically. See how to file Copy A.
On the 1099-MISC, the annual income you enter at the top fills box 3 (Other income); move it to another box if it was rent, royalties or something else. On the 1099-NEC, it fills box 1 (Nonemployee compensation). No tax is calculated on either form: 1099 payments usually have no withholding, so box 4 stays empty unless you withheld backup withholding.
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