1099 Tax Form Changes
New for 2025, the IRS is updating forms to remove Copy C/D, which is also known as the Filer/Payer/Trustee/Lender Copy (depending on the form). Copy C/D was for the issuer to retain for their records.
What does this mean for filers this year? For your convenience we replaced the discontinued Copy C/D with Copy 2 and/or Copy 1, which is a multi-use form. Copy 2/1 can be utilized by issuers who need to file to a state, city or local tax department – or it can be issued as an attachment to a recipient’s state or local income tax return.