1099 Recipient Copies (Copy B): Rules and Options for 2027

Filing with the IRS is only half the job. Every recipient also needs their own copy, called Copy B. IRIS does not send it for you. Here is what the copy must show, when it is due, and three ways to make it.

When recipient copies are due

1099-NEC: February 1, 2027, the same day as the IRS filing.
1099-MISC: February 1, 2027, or February 16, 2027 if box 8 or box 10 has an amount.

Late or wrong recipient copies carry their own penalty, separate from the IRS filing penalty. See the penalty calculator.

Three ways to make them

Option	Cost	Good for	Limits
Download from the IRIS Taxpayer Portal after you submit	Free	Anyone who filed in the portal	Only after submission. Up to 100 forms per download, as a ZIP with one PDF per form, picked up from the Notifications page.
Fill the IRS PDF from irs.gov by hand	Free	A few recipients	One form at a time. Copies 1, B and 2 are fillable. Do not print and file Copy A from it.
IRIS CSV Tool Pro	From $29 per season	Many recipients, firms, corrections	Makes the official Copy B from your CSV before you file, in one print-ready PDF or one PDF per recipient.

To get copies from IRIS: open View Submitted Forms, choose Download next to the Receipt ID, then open Notifications and Recipient Forms Ready for Download. The IRS does not track whether you sent them.

See a sample 1099-NEC Copy B or a sample 1099-MISC Copy B made by Pro from made-up data.

What a recipient copy must show

The official Copy B meets every rule. If you use your own layout, Publication 1179 sets these rules for a substitute recipient statement:

The tax year, form number and form name, shown together in one place.
The same information as the official form: amounts, any backup withholding, and the name, address and TIN of the payer and the recipient.
The telephone number of a person who can answer questions about the statement. This is required for 1099-NEC and 1099-MISC.
Box numbers and titles in substantially the same wording as the official form. The caption "Federal income tax withheld" must be in bold.
The label "Copy B, For Recipient" and the legend that starts "This is important tax information and is being furnished to the IRS".
Instructions for the recipient similar to the ones on the back of the official form.
No "Substitute for" or "In lieu of", and no claim that the form is IRS approved.

Masking the recipient's TIN

You may truncate the recipient's SSN, ITIN, ATIN or EIN on their copy. Replace the first 5 digits with asterisks or Xs, for example ***-**-6789 or **-***6789. Never truncate it in the file you send to the IRS. The official Copy B instructions tell recipients that the copy may show only the last four digits.

Sending copies by email

You may furnish Copy B electronically instead of on paper, but only with the recipient's consent. Publication 1179 requires all of this:

The recipient consents electronically, in a way that shows they can open the format you will use, and has not withdrawn consent.
Before they consent, you tell them that a paper copy is provided if they do not consent, the scope and length of the consent, and how to get a paper copy later.
You also explain how to withdraw consent, when you would stop furnishing electronically, how to update their details, and the hardware and software needed.
You post the statement by the due date and keep it available through October 15. Then you tell the recipient, by email or mail, that it is posted and how to open it.

If you do not have this consent, print the copies and mail them to the recipient's last known address.

Corrected copies

When you correct a form in IRIS, send the recipient a corrected copy with the CORRECTED box checked. The corrections guide explains the steps in the portal.

Frequently asked questions

Does IRIS send 1099 copies to recipients?

No. IRIS files the IRS copy. You must furnish Copy B yourself, on paper or by email with consent. You can download the copies from the portal after you submit.

Can I email a 1099-NEC to a contractor?

Yes, if the contractor consented to electronic statements under the Publication 1179 rules. Otherwise mail a paper copy.

Can I show only the last 4 digits of the SSN?

Yes, on the recipient copy. Replace the first 5 digits with asterisks or Xs. The IRS file must have the full number.

Can I print Copy A from the IRS website and mail it in?

No. Printed Copy A from the PDF cannot be scanned and can be penalized. E-file through IRIS instead.

Sources

Last reviewed November 1, 2026.

1099 recipient copies (Copy B) for 2027