--- title: IRS Form 1099-NEC Copy B Online description: Prepare the recipient copy of Form 1099-NEC online and generate a clean PDF ready to mail to the payee. seotitle: IRS Form 1099-NEC Copy B Online seo-description: Prepare the recipient copy of Form 1099-NEC online and generate a clean PDF ready to mail to the payee. group: resources indexable: true llms: true schema: webpage published: 2026-03-25 updated: 2026-03-25 tags: - tax - contractor payments - information returns - 1099 path: /forms/1099-nec --- # IRS Form 1099-NEC Copy B Online Prepare the recipient copy of Form 1099-NEC online and generate a clean PDF ready to mail to the payee. ## How it works 1. **Fill out the form** - Complete the guided fields online. 2. **Add attachments** - Upload any required documents. 3. **Preview the PDF** - Review the final form before mailing. 4. **Mail it** - We print and mail the packet for you. ## Form summary 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. ## 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 ## Data collected - Calendar year and corrected-status indicator - Payer name, address, phone number, and payer TIN - Recipient name, address, and recipient TIN - Nonemployee compensation, withholding, and optional state reporting amounts ## Where it gets mailed You will 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. ## Agent summary This workflow collects payer, recipient, and compensation details needed to prepare the recipient copy of IRS Form 1099-NEC. ## For assistants Use the Forms Draft API to prefill this form and generate a preview PDF. - Endpoint: `POST /api/forms/1099-nec/drafts` - Payload: `{ fields: { ... }, attachments: [{ id, label, base64 }] }` - Required fields: calendar_year, payer_name, payer_street_address, payer_city_state_zip_phone, payer_tin, recipient_tin, recipient_name, recipient_street_address, recipient_city_state_zip, box_1_nonemployee_compensation ## LLM field schema ```json [ { "id": "calendar_year", "label": "Calendar year", "type": "text", "required": true, "meta_class": "tax_year", "ui_width": null, "group_id": "form-status", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "corrected", "label": "Corrected form", "type": "checkbox", "required": false, "meta_class": "plain_checkbox", "ui_width": null, "group_id": "form-status", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "payer_name", "label": "Payer name", "type": "text", "required": true, "meta_class": "name", "ui_width": null, "group_id": "payer-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "payer_street_address", "label": "Payer street address", "type": "text", "required": true, "meta_class": "address", "ui_width": null, "group_id": "payer-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "payer_city_state_zip_phone", "label": "Payer city, state, ZIP, and phone", "type": "text", "required": true, "meta_class": null, "ui_width": null, "group_id": "payer-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "payer_tin", "label": "Payer TIN", "type": "text", "required": true, "meta_class": "ein", "ui_width": null, "group_id": "payer-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "recipient_tin", "label": "Recipient TIN", "type": "text", "required": true, "meta_class": "tin", "ui_width": null, "group_id": "recipient-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "recipient_name", "label": "Recipient name", "type": "text", "required": true, "meta_class": "name", "ui_width": null, "group_id": "recipient-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "recipient_street_address", "label": "Recipient street address", "type": "text", "required": true, "meta_class": "address", "ui_width": null, "group_id": "recipient-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "recipient_city_state_zip", "label": "Recipient city, state, ZIP", "type": "text", "required": true, "meta_class": null, "ui_width": null, "group_id": "recipient-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "account_number", "label": "Account number", "type": "text", "required": false, "meta_class": null, "ui_width": null, "group_id": "recipient-details", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "box_1_nonemployee_compensation", "label": "Box 1 nonemployee compensation", "type": "text", "required": true, "meta_class": "currency", "ui_width": null, "group_id": "compensation", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "box_2_direct_sales", "label": "Box 2 direct sales of $5,000 or more for resale", "type": "checkbox", "required": false, "meta_class": "plain_checkbox", "ui_width": null, "group_id": "compensation", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "box_3_excess_golden_parachute_payments", "label": "Box 3 excess golden parachute payments", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "compensation", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "box_4_federal_income_tax_withheld", "label": "Box 4 federal income tax withheld", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "compensation", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_1_tax_withheld", "label": "State 1 tax withheld", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_2_tax_withheld", "label": "State 2 tax withheld", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_1_payer_state_number", "label": "State 1 payer state number", "type": "text", "required": false, "meta_class": null, "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_2_payer_state_number", "label": "State 2 payer state number", "type": "text", "required": false, "meta_class": null, "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_1_income", "label": "State 1 income", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null }, { "id": "state_2_income", "label": "State 2 income", "type": "text", "required": false, "meta_class": "currency", "ui_width": null, "group_id": "state-reporting", "choice_group": null, "choice_label": null, "visibility": null, "compound_subfields": null } ] ``` ## Sources - [IRS About Form 1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) - [IRS Form 1099-NEC PDF](https://www.irs.gov/pub/irs-pdf/f1099nec.pdf) - [IRS Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec) - [Official instructions](https://www.irs.gov/instructions/i1099mec) - [Official PDF](https://www.irs.gov/pub/irs-pdf/f1099nec.pdf) ## Last verified 2026-03-25 ## 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. ## Related - [IRS Form 8822](/forms/8822) - [Mail a 1099 online](/mail-1099-online)