I'm mailing out 1099-MISC forms today in North Carolina & am curious if I mail Copy 1 to the recipients as well or if I mail those directly to the State Tax Department?

[VolvoGirl]

No the person only gets copy B

1099-Misc Copies…..
Copy A is for the IRS from you only.
Copy B is for the recipient
Copy C is for your records
Copy 1 is for the state if required

If they printed out on 1 page, you cut them and only give the person the top one Copy B for recipient. The middle one Copy C is your copy, the bottom one you send to the state if needed.

[Christina5]

Thank you, that's what I thought but I wanted to make sure

[HUSSEYFARM]

WHAT DOES... IF REQUIRED MEAN?  DO YOU SEND IN COPY 1 TO NC OR NOT?  WHAT IS THE REASON FOR IT TO BE REQUIRED OR NOT REQUIRED?

[LindaB1993]

Some states may request copies of all your income statements.  Generally only the statements that show federal or state withholding amounts are required.