Statements to EMPLOYERS and RECIPIENTS If you are required to file Form 1099-NEC, you must furnish a statement to the recipient. For more information about the requirement to furnish a statement to each recipient. Call us to complete your 1099 Forms if you have not done so this year 2022 DUTIES OF EMPLOYEES, You can furnish each recipient with a single payee statement reporting all Form 1099-NEC payment types. You are required to furnish the payee statements and file with the IRS by January 31.