Determine the correct 1099 form type
Gather the recipient’s legal name, address, and taxpayer identification number
Collect the recipient’s total reportable payments for the tax year
Verify whether the payment meets IRS filing thresholds
Obtain a completed Form W-9 from the recipient
Access IRS-approved 1099 filing software or paper forms
Enter payer information
Enter recipient information
Enter payment amounts in the correct boxes
Review all entries for accuracy
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 any required state copies
Correct errors using the appropriate corrected 1099 process