Every W-2 and 1099 form comes in multiple copies. Each copy has a specific destination. Copy A goes to the government, Copy B goes to the recipient, and Copy C stays with you for your records. The others cover states and additional records. Getting the right copy to the right place is required by law.
Tax forms are information returns. The same data needs to reach multiple parties: the federal government, state tax agencies, the person who received the payment, and the business that made it. Each copy is printed identically but labeled differently so everyone knows what to do with it.
The copy designations are not arbitrary. They carry the force of tax law. When the IRS or SSA instructions say you must furnish Copy B to an employee or recipient, that is a legal requirement. The labels tell each party what action they are responsible for.
The copy structure is consistent across most information returns, but the specific labels and destinations differ slightly between W-2 and 1099 forms. The tables below cover both.
| Copy | Label | Where it goes | Who sends it |
|---|---|---|---|
| Copy A | For Social Security Administration | SSA (with Form W-3) | Employer |
| Copy 1 | For State, City, or Local Tax Department | State or local tax agency (where required) | Employer |
| Copy B | To Be Filed With Employee's FEDERAL Tax Return | Employee (for their federal return) | Employer furnishes to employee |
| Copy C | For Employee's RECORDS | Employee (kept by the employee) | Employer furnishes to employee |
| Copy 2 | To Be Filed With Employee's State, City, or Local Income Tax Return | Employee (for their state or local return) | Employer furnishes to employee |
| Copy D | For Employer | Employer records | Retained by employer |
You must furnish Copies B, C, and 2 to each employee by February 1, 2027, for the 2026 tax year. All three are usually printed on the same sheet and given to the employee together.
Copy 1 goes to any state or local tax department that requires it. Not all states require a separate W-2 filing. Check your state's requirements each year.
Copy D is your employer record. Keep it with your Copy A or Copy D of all related W-2s for at least four years.
| Copy | Label | Where it goes | Who sends it |
|---|---|---|---|
| Copy A | For Internal Revenue Service Center | IRS (with Form 1096 if paper; IRIS if eFile) | Payer |
| Copy 1 | For State Tax Department | State tax agency (where required) | Payer |
| Copy B | For Recipient | Contractor or payee | Payer furnishes to recipient |
| Copy C | For Payer | Payer records | Retained by payer |
| Copy 2 | To Be Filed With Recipient's State Income Tax Return | Contractor or payee (for their state return) | Payer furnishes to recipient |
Copy B is what the contractor or payee receives from you. They use it to report the income on their own tax return. You must furnish Copy B by February 1, 2027, for the 2026 tax year.
Copy 1 goes to the state tax department where required. State 1099 filing requirements vary. Many states require a separate filing; some do not. Confirm what your state requires before the deadline.
Copy 2 goes to the contractor for use with their state return. Like Copy 1, it only applies where a state return is required.
Copy C stays with you, the payer. Keep it for at least three years (four years if backup withholding was applied) from the due date of the return.
Do not print Copy A from IRS.gov and file it with the SSA or IRS. Copy A must be a pre-printed, machine-readable red-ink form. Printed copies from IRS.gov are not scannable and will be rejected. A penalty may apply for submitting non-scannable forms.
Copy A is the government's copy. For W-2 forms, it goes to the Social Security Administration along with Form W-3. For 1099 forms, it goes to the IRS along with Form 1096 if you paper file, or directly to the IRS through IRIS if you eFile.
Copy A is printed in red ink on pre-printed IRS forms. That red ink is what makes the form machine-readable by government scanners. Any other paper form, including a printout from IRS.gov or a photocopied form, will not be accepted.
If you eFile through Adams Tax Forms Helper, Copy A is transmitted electronically. You never need a pre-printed red-ink Copy A for an eFiled submission.
Copy B is the recipient's copy for their federal tax return. For W-2 forms, the employee attaches it to a paper tax return or keeps it for their records when filing electronically. For 1099 forms, the contractor or payee uses it to report their income on Schedule C, Schedule E, or another applicable schedule.
Copy B may be printed in black and white. It does not need to be the pre-printed IRS red-ink version. You can generate and print Copy B from software, and you can deliver it electronically if the recipient has consented to electronic delivery.
If Copy B contains an error after you have already sent it, furnish a corrected copy as soon as possible. For W-2 errors, use Form W-2c. For 1099 errors, file a corrected 1099 marked CORRECTED and furnish a new Copy B to the recipient.
Copy C serves different parties depending on the form.
Copy C is not filed with any government agency. It is purely a record-keeping copy for the party receiving it.
Copy D is the employer's record copy of the W-2. It is printed on the same sheet as Copy C for the employee. After you give the employee their copies, you detach and retain Copy D.
Copy D is not filed with the SSA or IRS. Keep it in your payroll records along with your copy of the W-3 for at least four years. The IRS recommends retaining W-2 copies for the longer of four years from the due date of the return, or four years from the date the tax was paid.
Copy 1 and Copy 2 exist on both W-2 and 1099 forms and serve parallel purposes.
Not every state requires a Copy 1 filing. Some states accept W-2 and 1099 data through direct upload, state portals, or combined federal/state filing programs. Others require paper mailing or separate electronic submissions. Verify your state's requirements each filing year.
If a state does not require Copy 1, you are not required to mail it. Keep it with your other records.
Yes. When you furnish a W-2 to an employee, include Copies B, C, and 2 together in the same mailing. The employee needs all three to file their federal return, keep their records, and file their state return. Sending them piecemeal creates confusion.
For 1099 forms, furnish Copy B and Copy 2 to the contractor together. Copy C stays with you. Copy 1 goes separately to the applicable state agency on its own filing schedule.
When you eFile W-2s or 1099s through Adams Tax Forms Helper, the Copy A transmittal is handled electronically. You do not print or mail a red-ink Copy A. Tax Forms Helper transmits the data directly to the SSA (for W-2s) or to the IRS through IRIS (for 1099s).
You still need to furnish the recipient copies. The employee still needs their W-2 Copies B, C, and 2. The contractor still needs their 1099 Copy B and Copy 2. eFiling with the government does not eliminate the requirement to furnish copies to the people the form is about.
Tax Forms Helper can print, mail, or deliver recipient copies electronically on your behalf. See About eFiling for how recipient delivery works in the software.
Every copy has a job. Send it to the right place and your filing is complete.
Copies B, C, and 2. Copy B is for the employee's federal return, Copy C is for their records, and Copy 2 is for a state, city, or local return. All three must be furnished by February 1, 2027 for the 2026 tax year, and they are usually printed on the same sheet and given to the employee together.
Copy A must be a pre-printed, machine-readable red-ink form. The red ink is what allows government scanners to read it, so printouts from IRS.gov and photocopies are not scannable and will be rejected. A penalty may apply for submitting non-scannable forms. If you eFile, Copy A is transmitted electronically and no pre-printed form is needed.
The recipient is different. On a W-2, Copy C goes to the employee for their own records and is not attached to their tax return. On a 1099, Copy C stays with you, the payer, as documentation of what you reported. Either way, Copy C is never filed with a government agency.
Yes. eFiling only handles the Copy A transmittal to the SSA or the IRS. Employees still need W-2 Copies B, C, and 2, and contractors still need 1099 Copy B and Copy 2. Adams Tax Forms Helper can print, mail, or electronically deliver recipient copies on your behalf.
Subject to change. Verify at IRS.gov, SSA.gov, or the relevant government site.
Copies B, C, and 2. Copy B is for the employee's federal return, Copy C is for their records, and Copy 2 is for a state, city, or local return. All three must be furnished by February 1, 2027 for the 2026 tax year, and they are usually printed on the same sheet and given to the employee together.
Copy A must be a pre-printed, machine-readable red-ink form. The red ink is what allows government scanners to read it, so printouts from IRS.gov and photocopies are not scannable and will be rejected. A penalty may apply for submitting non-scannable forms. If you eFile, Copy A is transmitted electronically and no pre-printed form is needed.
The recipient is different. On a W-2, Copy C goes to the employee for their own records and is not attached to their tax return. On a 1099, Copy C stays with you, the payer, as documentation of what you reported. Either way, Copy C is never filed with a government agency.
Yes. eFiling only handles the Copy A transmittal to the SSA or the IRS. Employees still need W-2 Copies B, C, and 2, and contractors still need 1099 Copy B and Copy 2. Adams Tax Forms Helper can print, mail, or electronically deliver recipient copies on your behalf.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
