The 1099-MISC has Copy A, B, C, 1 and 2.
Copy A is sent to the IRS along with the 1096.
Copy B is sent to the recipient and the recipient keeps that copy.
The payer or the business issues the 1099-MISC forms to vendors/contractors should retain Copy C. You don’t have to print and store. Instead, you can retain a PDF of copy of these forms.
Copy 1 is sent to the State Tax Department.
Copy 2 is to be filed with recipient’s state income tax return, when required.
