When should I furnish a copy of 1099-NEC to my recipient?
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Last modified 12/29/2020 5:18:02 AM EST
Form 1099-NEC recipient copies (Copy B & Copy 2) must be sent to contractors on or before January 31st. Make sure the forms you provide to contractors are legible and clear with properly addressed and mailed before the due date.
Note: If the due date falls on a weekend or holiday, the copies must be sent the next business day.
If you e-file Form 1099-NEC through ExpressEfile, you can choose the postal mailing option for us to send the recipient copies on your behalf.