To whom do you send a 1099 form?

The recipients of a 1099 form include the Internal Revenue Service, state tax department and the person or business that received a payment, according to Investopedia. The type of 1099 form determines the party to whom the party that made payment sends the form.

The 1099 form's function is to report income to the IRS to ensure that taxpayers do not evade paying tax, notes Investopedia. Upon filing, the party that made payment sends different copies of this form, including copy A, copy B, copy C, copy 1 and copy 2, to various recipients. For Instance, while retaining copy C for record purposes, the party that made payment sends copy A to the IRS and copy B to the person or business that received a payment.