It's January. Twenty contractors need 1099s by the end of the month. Each one needs a recipient copy, your records need a copy log, and the IRS gets the totals. Doing this on paper would take a week.
A PDF workflow handles all three audiences from one workspace.
Generate 1099s from your software
Most accounting software (QuickBooks, Xero, Gusto) generates 1099-NEC PDFs directly. Export one per contractor. If you're preparing manually using the IRS template, convert your filled Word template to PDF per contractor. Keep the source data in a spreadsheet you can audit later.
Build a recipient pack per contractor
Each contractor's pack contains their 1099 copy plus, optionally, a copy of the W-9 you have on file. Use merge PDF to combine. Name the file with the contractor's last name and tax year — `Smith_1099_2025.pdf` — for searchability.
Distribute electronically
If the contractor agreed to electronic delivery (the IRS requires consent), password-protect the file and email. Send the password by separate channel. If the contractor wants paper, print and mail. Either way, log the delivery date — the IRS deadline is firm.
Keep an internal log
Maintain a spreadsheet logging contractor name, date sent, delivery method, and confirmation receipt. The PDF pack workflow plus the spreadsheet log is what survives any IRS query about 1099 distribution. Six years' retention is the minimum.
FAQ
Does the contractor need to consent to electronic delivery?
Yes — IRS rules require affirmative consent for electronic delivery. Without consent, mail a paper copy.
Can I send all 1099s in one PDF?
No — each contractor gets only their own 1099. Build per-contractor packs.
What about state-level 1099 filings?
Some states require separate filing. Check your state's rules. The federal 1099 PDF can usually serve as the basis.
How do I e-sign a 1099?
1099s are issued by the payer and don't typically require recipient signatures. The payer's authorized signatory signs at issue.
Twenty contractors, twenty packs, one workflow. Build your 1099 packs in Flint and January closes on schedule.