If you are the person being paid, you get two copies of Form 1099-MISC: Copy B, marked “For Recipient,” for your federal tax records, and Copy 2 for filing with your state or local income tax return. The payer must deliver both to you by January 31 of the year after the payment year.1Internal Revenue Service. General Instructions for Certain Information Returns (2025) Three other copies exist in the set, but they go to the IRS, your state tax department, and the payer, not to you.
What Copy B Is For
Copy B covers your federal taxes. You do not attach it to your Form 1040. The form itself tells you to keep it for your records.2Internal Revenue Service. Form 1099-MISC (Rev. April 2025) The IRS already has the same income data because the payer sends Copy A directly to the agency. Your copy exists so you can check that the amounts match what you report, and so you have documentation if a question comes up later.
Use Copy B when you prepare your return to confirm the figures in each box. If the amount is wrong, that is the moment to catch it, before the IRS matches its copy against what you file.
What Copy 2 Is For
Copy 2 is designated for filing with your state or local income tax return. If your state has an income tax, you may need to include or reference it when you file at the state level. If your state has no income tax, Copy 2 has no immediate use, but keep it anyway. It costs nothing to hold onto, and it can matter if you move, file in another state later, or face an audit.
When Your Copies Must Arrive
January 31 is the standard deadline for both Copy B and Copy 2.1Internal Revenue Service. General Instructions for Certain Information Returns (2025) One narrow exception extends the deadline to February 15: forms reporting only substitute payments in lieu of dividends (Box 8) or gross proceeds paid to an attorney (Box 10).3Internal Revenue Service. 2026 Publication 1099 If your form shows amounts in other boxes as well, the earlier January 31 date applies.
Note that this is a different form from the 1099-NEC. Non-employee compensation for freelance and contractor work moved to the 1099-NEC starting with tax year 2020, so if you expected a 1099-MISC for contract work, the payer should be sending you a 1099-NEC instead.4Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
Receiving Your Copies Electronically
A payer can send your copies electronically rather than on paper, but only if you consent first. Before you agree, the payer has to tell you what hardware and software you will need to access the form, how long the consent lasts, and how to withdraw it.5Internal Revenue Service. Requirements for Furnishing Form 1099-G Electronically If the payer later changes the delivery platform, they need fresh consent. You can revoke consent at any time and go back to paper.
Electronic copies carry the same weight as paper copies. Download them, save them, and treat them the same way you would treat the paper version.
If a Copy Is Missing or Wrong
If January 31 passes and nothing has arrived, start with the payer. Most missing forms trace back to an outdated address or a simple oversight that a phone call resolves. If you still do not have the form by the end of February, call the IRS at 800-829-1040. Have your name, address, Social Security number, and the payer’s contact information ready. The IRS will contact the payer and request that the form be issued.6Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
If the amounts are wrong, the process is the same. Ask the payer for a corrected version; a corrected form will have a checkmark in the “CORRECTED” box at the top. Do not wait indefinitely. File your return by the deadline using the most accurate information you have, and amend later if a corrected form changes the picture.
One boundary worth knowing: Form 4852, the substitute form you can file when a W-2 or 1099-R never arrives, does not cover Form 1099-MISC.7Internal Revenue Service. Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R If your 1099-MISC never shows up, report the income based on your own records and keep documentation of how you calculated it. You are required to report all taxable income whether or not a form arrives, and the IRS can match your return against the Copy A the payer already sent in.8Internal Revenue Service. What to Do with Form 1099-K
If Box 4 Shows Backup Withholding
Check Box 4 on your copies. If there is a dollar amount there, 24% was withheld from your payments before you ever received the money. That is backup withholding. The most common trigger is failing to give the payer a correct Taxpayer Identification Number, whether that is a Social Security number, an EIN, or an ITIN. The IRS can also direct a payer to begin backup withholding if you previously underreported interest or dividend income.9Internal Revenue Service. Backup Withholding
The withheld amount is not lost. It is a prepayment of tax, like the withholding on a paycheck. You claim it as a credit on your return, and if it exceeds what you owe, you get a refund. To stop future backup withholding, fix the underlying issue by giving the payer your correct TIN or resolving the matter with the IRS.9Internal Revenue Service. Backup Withholding
How Long to Keep Copy B and Copy 2
Keep both copies at least as long as the statute of limitations on your return. For most filers that means three years from the date you filed. If you underreported gross income by more than 25%, the window stretches to six years. If you never filed a return, there is no expiration.10Internal Revenue Service. How Long Should I Keep Records? Scanning each form and saving a digital copy takes almost no effort and removes any doubt later about where the paper went.