Send copy B of Form 1099-MISC to the recipient by January 31, 2001. The recipient is the contract worker or other person who received the payments you show on form 1099-MISC.
Send copy 2 of Form 1099-MISC to the recipient by January 31, 2001 if the recipient's home state has a state income tax.
Send copy A of Form 1099-MISC to the IRS by February 28, 2001. The due date is extended to March 31, 2001 if you file electronically. This copy must be accompanied by Form 1096.
Send copy 1 of Form 1099-MISC to the state tax revenue bureau of the recipient's home state by February 28, 2001 if the recipient's home state has a state income tax.
|Nevada||New Hampshire||New Jersey|
|New Mexico||New York||North Carolina|
|South Carolina||South Dakota||Tennessee|