Gather the payer’s and recipient’s legal names, addresses, and taxpayer identification numbers
Determine the correct 1099 form type for the payment
Enter the payer information in the top left section
Enter the recipient information in the top left section
Enter the recipient’s TIN in the appropriate box
Enter the total payment amount in the correct income box
Enter any federal income tax withheld, if applicable
Enter state information and state tax withheld, if applicable
Check any applicable boxes for account numbers, FATCA filing requirement, or other form-specific items
Review all entries for accuracy
File Copy A with the IRS by the deadline
Send the recipient Copy B by the deadline
Retain Copy C for your records