Several parties will require copies of Form 1099. This is how printed copies should be distributed:
Copy A → IRS
Copy 1 → State Tax Department
Copy B → Recipient
Copy 2 → Recipient to File w/ State Income Tax Return
Copy C → Payer Copy (for your records)
When you e-file your 1099 forms with BoomTax, you will have the option to electronically distribute the appropriate copies to the recipient and, if applicable, the state tax department. You will also have a print and mail option to provide your recipient with a paper copy of their return.