Tax guide
When do you have to send 1099-NEC Copy B to contractors?
If you are mailing 1099-NEC Copy B to a contractor or other payee, the deadline question matters because this form runs on a tighter schedule than many other information returns. The general rule is that Form 1099-NEC must be furnished to the recipient by January 31 of the year after payment, or the next business day when January 31 falls on a weekend or legal holiday. PostalForm lets you prepare Copy B online, generate the finished PDF, and mail the recipient copy without building it by hand.
Published Apr 11, 2026
How it works
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Complete the guided fields online.
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Review the generated PDF before mailing.
We print and mail it via USPS.
Key takeaways
- Copy B is the recipient copy of Form 1099-NEC.
- The usual deadline to furnish it is January 31 of the following year.
- If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day.
- This recipient deadline is separate from the mechanics of filing with the IRS, but the dates for Form 1099-NEC are often aligned.
- PostalForm's workflow is for preparing the recipient copy cleanly before mailing it.
The basic deadline rule
For most years, you should assume 1099-NEC Copy B needs to reach the recipient by January 31 of the year after the payments were made.
If January 31 lands on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. That is the practical rule many filers watch each January.
Why 1099-NEC feels stricter than other 1099s
Many businesses get tripped up because other information returns sometimes have later IRS filing dates depending on paper or electronic filing. Form 1099-NEC is different. It is treated as the faster-moving nonemployee compensation form, so both the IRS filing timeline and the recipient-furnishing timeline usually center on the same January deadline.
If you wait until February to think about Copy B, you are often already late.
What “furnish to the recipient” means
For Copy B, the recipient is the contractor or other payee. Your goal is to provide that payee with the statement that shows the nonemployee compensation you reported for the year.
If you are using mail instead of electronic delivery, that means you need a clean recipient copy, the right mailing address, and enough lead time to send it before the deadline passes.
The smoother path: prepare the recipient copy online
If you already know you need to mail Copy B, the cleanest workflow is usually:
- Enter the payer, recipient, and payment details in PostalForm's workflow.
- Generate the finished Copy B PDF automatically.
- Review the tax year, names, TINs, and compensation amounts carefully.
- Mail the recipient copy to the contractor or other payee before the deadline.
That is usually less error-prone than assembling the statement manually at the last minute.
What to verify before mailing
Check these details before you send anything:
- Correct tax year
- Correct contractor or payee name
- Correct mailing address
- Correct payer and recipient TIN information
- Correct compensation amount
- Corrected box marked if you are sending an updated statement
This is the kind of form where a small typo can create cleanup work later for both sides.
Common mistakes
- Treating Copy B like the IRS filing copy
- Waiting until after January 31 to start the mailing process
- Using the wrong tax year
- Mailing to an old contractor address
- Forgetting that weekend or holiday rules can shift the exact date in some years
Sources
Which mailing option and proof should you choose?
PostalForm offers U.S. letter mailing with different delivery and proof options. First-Class suits routine correspondence; Certified Mail adds mailing and delivery records, and Electronic Return Receipt adds a downloadable signature record. Expedited delivery prioritizes speed. Review the destination, estimated dates, total price, and required proof before paying.
| Mailing option | Delivery speed | Proof | Use when | Avoid when |
|---|---|---|---|---|
| USPS First-Class Mail | First-Class Mail delivery estimate shown before payment. | Available processing scans; no recipient signature or Certified Mail receipt. | Routine letters when a signed delivery record is unnecessary. | Your instructions require Certified Mail, a signature, or a deadline this estimate cannot meet. |
| Certified Mail | First-Class delivery speed; certification does not make delivery faster. | USPS mailing and delivery/attempt tracking; no Electronic Return Receipt unless added. | You need a recorded mailing and delivery or attempted-delivery status. | You need a downloadable signature record or faster delivery. |
| Certified Mail + Electronic Return Receipt | First-Class delivery speed; signature collection may require redelivery or pickup. | Certified Mail records plus a downloadable USPS signature record when available. | Your instructions call for Certified Mail with Return Receipt or you need the signature record. | Your recipient requires an original enclosure, personal service, or another submission method. |
| Expedited / Express with signature | Faster estimated delivery range shown at checkout; production cutoff and destination apply. | Carrier tracking and signature option; this is separate from Certified Mail and ERR. | Speed and signature matter and checkout offers the service for your destination. | A rule specifically requires Certified Mail or the displayed estimate misses your deadline. |
Availability and delivery estimates depend on the document and destination. Mailing proof does not establish that a recipient accepted a filing or that legal service requirements were met. Delivery estimates · Full pricing
FAQs
- When is 1099-NEC Copy B due to the recipient?
- Usually January 31 of the year after payment, or the next business day if that date falls on a weekend or legal holiday.
- Who receives Copy B?
- The contractor or other payee receives Copy B.
- Is Copy B the IRS filing copy?
- No. Copy B is the recipient copy.
- Can I prepare Copy B online before mailing it?
- Yes. PostalForm lets you generate the recipient copy online and mail it to the payee.
Ready to get started?
Prepare Copy B online, review the tax-year details carefully, and mail it to the contractor or payee before the deadline window closes.