Determine whether the worker or payee qualifies for a 1099
Collect the payee’s legal name, address, and taxpayer identification number using Form W-9
Review total payments made during the tax year
Select the correct 1099 form type, such as 1099-NEC or 1099-MISC
Obtain the official IRS form or use approved tax software
Enter your business information and the payee’s information
Report the correct payment amount in the appropriate box
Verify all amounts, names, addresses, and taxpayer identification numbers
File Copy A with the IRS by the deadline
Send Copy B to the recipient by the deadline
Keep Copy C for your records
Submit state copies if required by your state
Retain supporting payment records and filed forms for your records