You can print 1099 copies for your contractors and for your own records on a regular office printer, but the Copy A that goes to the IRS is a different matter: it has to be the official red-ink scannable form, not something run off a laser or inkjet. And before you order forms at all, check the threshold that overrides the whole question. If you file 10 or more information returns in a year, the IRS requires you to e-file, and a paper submission can be penalized even if every number on it is correct.
Which 1099 Copies You Can Print Yourself
A 1099 comes in multiple copies with different destinations. Copy A goes to the IRS. Copy B goes to the recipient. Copy C stays in your records. The rules for each are not the same.
Copy B and Copy C can be printed on plain white paper with standard black ink from any printer. These are meant to be read by people, so the formatting tolerance is wide. The IRS even lets you download payee copies from its e-filing portal and print them for distribution.
Copy A is the one you cannot produce on your own equipment. The IRS runs these through high-speed scanners calibrated to a specific shade of red dropout ink, and standard black toner will not read correctly. IRS Publication 1179 sets the paper weight, ink color, and field dimensions Copy A must meet. The downloadable 1099 PDF on the IRS website carries a warning printed on the form itself: the online version is not scannable, and filing a printout of it can trigger a penalty.
Your Two Options for a Compliant Copy A
If you want to file on paper, the red-ink Copy A has to come from an approved source. You have two practical routes.
The first is to order the official pre-printed forms directly from the IRS through its online ordering page, at no charge, or buy IRS-compatible multi-part 1099 sets from an office supply retailer.1Internal Revenue Service. Order Paper Information Returns and Employer Returns Retail sets usually bundle Copy A, Copy B, Copy C, and sometimes a state copy together. IRS orders can take several weeks, so placing the order in early December gives room before the January filing window.
The second is to use IRS-approved tax software that prints your data onto those pre-printed red-ink forms, aligning the entries into the correct boxes. Either way, your printer is only laying down the black data. The red shell has to be the real thing.
The 10-Return Rule That May Decide for You
Starting with tax year 2023, any filer producing 10 or more information returns in a calendar year must file them electronically. The count is cumulative across every information return type you file — 1099-NEC, 1099-MISC, 1099-INT, W-2, and the rest are added together, not counted separately by form.2Internal Revenue Service. Filing Information Returns Electronically (FIRE) Pay nine contractors and file a single 1099-INT for bank interest, and you are at 10. Paper is off the table.
The underlying statute is 26 U.S.C. § 6011(e), which sets the threshold at 10 for calendar years after 2021, with implementing regulations finalized in Treasury Decision 9972.3Office of the Law Revision Counsel. 26 USC 6011 General Requirement of Return, Statement, or List Filing paper when you were required to e-file is treated as filing incorrectly, with penalties of $60 to $340 per form depending on how long the problem goes unresolved.4Internal Revenue Service. Information Return Penalties
If your total stays under 10, paper is still allowed. But even then the IRS prefers electronic, and the free IRIS portal makes it easy enough that printing forms is hard to justify for most small operations.
The Free IRIS Portal as an Alternative to Printing
The IRS’s Information Returns Intake System (IRIS) Taxpayer Portal lets you e-file up to 100 information returns at a time, either by keying data in or uploading a CSV. It generates downloadable payee copies you can print and distribute, and it keeps a record of what you filed.5Internal Revenue Service. E-file Information Returns With IRIS
To use IRIS you need an IRIS Transmitter Control Code, a five-digit identifier you apply for through the portal. IRIS also handles corrections and extension requests. If you participate in the Combined Federal/State Filing Program, the IRS forwards your 1099 data to participating state agencies, which can eliminate separate state filings.6Internal Revenue Service. Combined Federal/State Filing (CFSF) Program State Coordinator Information FAQs
Penalties for Getting the Format Wrong
The IRS charges per form, and the amount grows the longer the problem sits. For returns due in 2026:
- Up to 30 days late: $60 per form
- 31 days late through August 1: $130 per form
- After August 1 or never filed: $340 per form
- Intentional disregard: $680 per form with no maximum cap
Small businesses face lower annual caps, but the per-form amounts are the same regardless of size.4Internal Revenue Service. Information Return Penalties A second, parallel penalty applies for failing to furnish a correct statement to the recipient on time. One missing 1099 can generate two penalties: one for the IRS copy, one for the recipient copy.
These same tiers apply when you file paper but should have filed electronically. The IRS treats that paper submission as an incorrectly filed return. For a business with 20 contractors, mailing paper instead of e-filing could cost $1,200 in penalties even if every entry on every form is accurate and on time.
One thing that also disqualifies a paper filing: printing Copy A off the IRS’s downloadable PDF and mailing it in. That is the specific scenario the warning on the form addresses, and it counts as an incorrectly filed return for penalty purposes.
Deadlines and Mailing if You Do File Paper
The 1099-NEC deadline is January 31 of the following year, whether you file on paper or electronically.7Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC For 2026, January 31 lands on a Saturday, so the deadline shifts to Monday, February 2, 2026.8Internal Revenue Service. General Instructions for Certain Information Returns (2025) The same February 2 date applies for getting Copy B to recipients. Other 1099 variants such as 1099-MISC have a later paper deadline of February 28, or March 31 if e-filed.
A paper batch must be accompanied by Form 1096, the transmittal cover sheet that totals the forms and dollar amounts inside. If you are filing more than one type of 1099, prepare a separate 1096 for each type. Stack Copy A forms behind the 1096, mail them flat, and do not staple or fold.9Internal Revenue Service. About Form 1096, Annual Summary and Transmittal of U.S. Information Returns The IRS operates three processing centers — Austin, Kansas City, and Ogden — and your state determines which one gets your package. Check the current assignment before mailing, since sending to the wrong center causes delays.10Internal Revenue Service. Where to File Form 1096
Keep copies of everything you file, along with the payment records behind them, for at least three years from the filing date. Digital copies are acceptable.11Internal Revenue Service. How Long Should I Keep Records?