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Step 1 of 5Internal Revenue Service · 1099-NEC · 2025-04

IRS Form 1099-NEC Copy B Online

Use this workflow when you need to furnish a recipient copy of Form 1099-NEC for nonemployee compensation. Enter the payer and recipient details, review the PDF, and mail the completed copy.

Current step
Form status
Calendar year and Corrected form
This step
2 fields · 1 required

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Step 1

Form status

Calendar year and Corrected form

1 required

Need more context?

The form is ready to fill now. If you want supporting instructions, mailing notes, or source links, they are below.

What you need+
  • Calendar year for the compensation being reported
  • Payer legal name, mailing address, phone number, and payer TIN
  • Recipient name, mailing address, and recipient TIN
  • Box 1 nonemployee compensation amount
  • Any backup withholding or state reporting amounts, if applicable
How it works+
  1. Fill out the form
  2. Add attachments
  3. Preview the PDF
  4. Mail it
Where it gets mailed+

Enter the recipient address during checkout.

Packet order+
  • Cover sheet (auto-generated)
  • Completed form PDF
Common mistakes+
  • Using this recipient copy in place of the official IRS filing copy.
  • Entering the wrong tax year or payer and recipient TINs.
  • Leaving box 1 blank when compensation was paid.
  • Forgetting to mark the form corrected when sending an updated statement.
FAQs+
Does this workflow create the IRS filing copy of Form 1099-NEC?

No. This workflow is for the recipient-facing Copy B page. IRS paper filing requires the official scannable Copy A or electronic filing.

Can I use this form to send a corrected 1099-NEC to the recipient?

Yes. Mark the corrected checkbox if you are furnishing an updated recipient copy.

Who should receive this completed PDF?

Mail Copy B to the contractor or other payee who is receiving the Form 1099-NEC statement.

Sources+
Related+
Last verified+

Last Internal Revenue Service verification: March 25, 2026