Determine which 1099 form you need to file
Collect the recipient’s legal name, address, and Taxpayer Identification Number
Verify the payment amounts and reporting thresholds
Complete the 1099 form with the required payer and recipient information
Send Copy B to the recipient by the required deadline
File Copy A with the IRS by the required deadline
Submit electronically through the IRS FIRE system if required or preferred
Submit paper forms with Form 1096 if filing by mail
Check state filing requirements and submit if needed
Keep copies of all filed forms and supporting records