Do You Need to Buy 1099 Forms? Free IRS E-Filing vs Paper Forms (2027 Filing Season)

You don't have to buy 1099 forms. You can download and print Copy B for your contractors from IRS.gov, order up to 10 official red-ink forms from the IRS, or e-file for free through the IRS's IRIS portal. The one thing you can't do is print Copy A and mail it to the IRS. If you have 10 or more information returns in total, you have to e-file anyway. For 2026 payments, Form 1099-NEC is due February 1, 2027, and the reporting threshold is now $2,000.

Quick answer: Fewer than 10 forms and you like paper? Order free official forms from the IRS early, or buy a red-ink laser kit (about $20 to $30 for 10 to 25 forms at Staples, Office Depot and Costco Checks in November 2026). Ten or more returns? E-file. IRIS is free but needs a Transmitter Control Code, which the IRS typically processes within 45 business days (about nine weeks), so apply now. Paid e-file services charged $2.75 to $2.99 per form for small batches.

Rules come from the IRS's Instructions for Forms 1099-MISC and 1099-NEC (12/2026), Publication 1099 (2026), the Form 1099-NEC PDF and the IRS IRIS and penalty pages. Prices were checked on retailer and vendor websites on November 4, 2026. This covers forms for tax year 2026, filed in early 2027.

Can you print 1099 forms yourself?

Some copies yes, Copy A no. A 1099-NEC has several copies, and the IRS treats them differently:

• Copy A (red, for the IRS): must be an official scannable form if you file on paper. The note on the IRS's own 1099-NEC PDF says the red Copy A is there "for informational purposes only." Self-printed copies can't be scanned, and the IRS may charge a penalty for forms it can't scan.
• Copy B (black, for the contractor): you can download and print it from the IRS PDF. The IRS has made Copies 1, B and 2 fillable online for this purpose.
• Your records: the IRS PDF no longer includes a payer copy (Copy C), so keep a copy of what you file, or a saved PDF.
• Form 1096: the cover sheet that goes with paper Copy A forms, one per form type. Like Copy A, you can't file a 1096 printed from the IRS website.

The reason is mechanical. Publication 1099 says the IRS processes paper forms by machine, using optical character recognition equipment. The IRS says official printed Copy A forms are scannable and copies you print from its PDF are not, and it doesn't accept photocopies.

Where to get official 1099 forms

From the IRS

You can order official information returns at IRS.gov/EmployerForms. The IRS order page lists no prices; you choose quantities and submit. A few things to know before you rely on it:

• Order limit: 10 per information return form (20 per employer return, 5 per set of instructions). The IRS says the limit of 10 exists because of the e-file requirement.
• Timing: the IRS says it may hold a tax year 2026 order until every product you ordered is available, or send items as they become available. It quotes 15 business days only for tax year 2025 products. Order in November or early December, not late January.
• No carbon sets: the IRS no longer prints carbon 1099-NEC, 1099-MISC or 1096 forms, so you'll be typing or printing onto each copy separately.

From office supply stores (paper kits)

If you'd rather not wait on the IRS, office supply stores sell laser kits with the red Copy A. These are prices listed online on November 4, 2026, before tax and shipping:

Sources: Office Depot, Staples and Costco Checks tax forms. The Costco Checks site is run by a third party (Harland Clarke), not by Costco itself. Shipping isn't included in these prices. Office Depot listed an extra 15% off for its SELECT members. If you use the same site for business checks, you can order your tax forms there too.

When you buy, check that the kit is for the 2026 tax year (the IRS form is the December 2026 revision) and that it includes a 1096 if you're filing on paper. Many "2-up" sheets have two forms per page. The IRS says not to cut Copy A sheets apart and to send them flat, not folded.

The 10-return e-file rule

This is the rule that makes paper forms irrelevant for a lot of businesses. If you have 10 or more information returns to file for the year, you must e-file them. The threshold dropped from 250 to 10 for returns due on or after January 1, 2024.

The 10 is counted across all information returns, not form by form. The IRS's example: four Forms 1098 plus six Forms 1099-A means you must e-file. The IRS's IRIS page adds that Forms W-2 count too. So a business with 6 employees and 4 contractors is at 10 and has to e-file both its W-2s and its 1099s.

If you're required to e-file and send paper instead without an approved waiver (Form 8508, due at least 45 days before the deadline), you can be penalized, though the IRS says that penalty applies only to the returns beyond 10.

Free e-filing with IRIS

The IRS's Information Returns Intake System (IRIS) has a free Taxpayer Portal for businesses filing their own 1099s. From IRS.gov, it lets you:

• E-file up to 100 returns per submission
• Type in each form or upload a .csv file
• Download recipient copies to send to your contractors
• Keep a record of what you filed, file certain corrections and request extensions

IRIS matters more this year. Publication 1099 says that starting with tax year 2026 (the 2027 filing season), IRIS will be the only IRS intake system for information returns. The older FIRE system shuts down at the end of 2026.

The catch: apply for your TCC now

To use IRIS you need an IRIS Transmitter Control Code (TCC), a 5-digit code that identifies your business. You need an EIN to apply, and Publication 1099 says a typical TCC application is processed within 45 business days (roughly nine weeks), and processing times may vary. Even an application filed in early November may not be approved until mid-January. Apply through the IRIS Application for TCC page as soon as possible. Once you have a TCC, you can use it again in later years.

Paid e-file services: what they charge

If you don't want to deal with a TCC, an e-file service can handle the IRS transmission for you and, for an extra fee, print and mail recipient copies. These are the published prices on each vendor's pricing page on November 4, 2026:

TaxBandits lists state filing through the Combined Federal/State program as free. Tax1099 adds a $1 rush fee per mailed form for mail requests in the final five days of the filing season. Your accounting or payroll software may also offer 1099 e-filing; check its current price before you assume it's cheaper.

Cost comparison: 5 contractors vs 15

Using the prices above. Postage for mailing recipient copies yourself isn't included.

Once you have 10 or more returns, paper kits stop being an option, so you're choosing between IRIS (free, takes setup time) and a paid service (a few dollars a form, no TCC needed).

2027 deadlines and thresholds for 2026 forms

• Form 1099-NEC: due to the IRS and to recipients January 31, 2027. That's a Sunday, so under the IRS rule the deadline is Monday, February 1, 2027, for paper or e-file.
• Form 1099-MISC: recipient copies by February 1, 2027 (same weekend rule); to the IRS by March 1, 2027 on paper (February 28 is a Sunday) or March 31, 2027 if you e-file. Recipient copies of some 1099-MISC boxes (8 and 10) have a later due date.
• Threshold: for tax years beginning after 2025, the IRS says the reporting threshold for 1099-NEC payments, and most 1099-MISC payments such as rents, is $2,000 (it was $600). It may be adjusted for inflation beginning in 2027. Some exceptions keep lower thresholds, including $10 for royalties and $600 for gross proceeds paid to an attorney on 1099-MISC. You also have to file a 1099-NEC regardless of amount if you backup-withheld federal tax.
• Business payments only: the IRS says to report only payments made in the course of your trade or business; personal payments aren't reportable.

Late-filing penalties for returns due in 2027

From the IRS information return penalties page, charged per return and again per recipient statement:

A "small business" for this purpose has average annual gross receipts of $5 million or less over the three most recent tax years.

Sending copies to contractors: paper or email

You can give contractors a printed Copy B, either from the IRS PDF or from IRIS. If you mail them, the USPS holiday schedule is worth a look so you aren't caught by a closure. If you'd rather email copies or post them in a portal, the IRS requires the recipient's affirmative consent first. Publication 1099 says the consent has to be given electronically in a way that shows the person can open the format you'll use. Before they consent, you also have to give them several required disclosures, including that they'll get paper if they don't consent, the scope and duration of the consent, and how to withdraw it. Without that consent, send paper.

For mailing paper Copy A to the IRS close to the deadline, see our guide to overnighting documents. If you want proof of mailing, see what Certified Mail costs. The IRS mailing address depends on the state where your business is located (see the "Where To File" table in Publication 1099), and if you use a private delivery service such as FedEx or UPS, the IRS gives separate street addresses at IRS.gov/PDSstreetAddresses.

Frequently Asked Questions

Can I print 1099 forms at home?

You can print Copy B for your contractor from the IRS PDF (and keep your own copy for your records). You cannot print Copy A and mail it to the IRS: the IRS says self-printed Copy A isn't scannable and it may charge a penalty for forms it can't scan. File Copy A on an official red-ink form or e-file it.

Where can I get 1099 forms for free?

Order official forms from the IRS at IRS.gov/EmployerForms (limit 10 information returns per order), or skip paper and e-file through the IRS's free IRIS Taxpayer Portal, which also lets you download recipient copies.

How do I file a 1099-NEC online for free?

Use the IRS IRIS Taxpayer Portal. Apply for an IRIS Transmitter Control Code (TCC) first; you need an EIN, and the IRS says approval typically takes up to 45 business days (about nine weeks). Then key in each form or upload a .csv file, up to 100 forms per submission.

When are 1099-NEC forms due in 2027?

For 2026 payments, Form 1099-NEC is due to both the IRS and the contractor on January 31, 2027. That date is a Sunday, so under the IRS weekend rule the deadline moves to Monday, February 1, 2027, whether you file on paper or electronically.

Do I still send a 1099-NEC for $600?

Not for 2026 payments, according to the IRS. For tax years beginning after 2025, the 1099-NEC threshold is $2,000 (it was $600), and it may be adjusted for inflation starting in 2027. Some 1099-MISC amounts keep lower thresholds, such as $600 in gross proceeds paid to an attorney.

Do I have to e-file my 1099s?

Yes, if you have 10 or more information returns in total for the year. The IRS counts all types together, including Forms W-2, so 6 Forms 1099-NEC plus 4 Forms W-2 means you must e-file.

Does Staples or Office Depot sell 1099 forms?

Yes. On November 4, 2026, Staples listed a TaxRight 10-pack of 2026 1099-NEC sets with envelopes at $26.79, and Office Depot listed its own 25-form 4-part 1099-NEC laser kit at $19.99. Buy laser kits with the red Copy A if you plan to file on paper.

The bottom line

Most small businesses don't need to buy 1099 forms. Under 10 returns, the IRS will mail you official forms, and Copy B prints fine at home. At 10 or more, you must e-file, and IRIS does that for free. The only real cost is time, so apply for your IRIS TCC this month. If your time is worth more than about $3 a form, a paid e-file service is a reasonable trade.

This article is for informational purposes only and isn't tax advice; check with your CPA about your own filing. IRS rules, prices and terms were checked on November 4, 2026, change frequently and may differ for your account. D'Arrigo Consulting is not affiliated with the companies mentioned and receives nothing for these mentions. Have questions? Reach out to us, we're happy to help.