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What are the due dates for 1099-MISC?

January 31, 2020

  • Recipients – Mail Copy B of Form 1099-MISC (except those allowed on Feb 18th) to your vendors and independent contractors.
  • IRS – File Copies A and Form 1096 with the IRS for all 1099-MISC form with NEC (Applies to both paper & electronic filers). NEC stands for nonemployee compensation and is reported in Box 7.

February 18, 2020

  • Recipients – Mail Forms 1099-B, 1099-S and 1099-MISC (only if reporting box 8 or 14) to vendors and independent contractors.

February 28, 2020 – Remaining paper 1099s

  • IRS – File Copies A & Form 1096 with the IRS if filing on paper.

March 31, 2020 – Remaining electronic 1099s

  • IRS – Copies A & Form 1096 with the IRS if filing electronically.

The due day to file 1099s with the IRS can be automatically extended for 30-days using Form 8809 except for NEC payments reported in Box 7.  1099 forms reporting NEC payments cannot be automatically extended.

The IRS recommends that companies file 1099-MISC corrections reporting NEC separately from 1099-MISC forms not reporting NEC.

For specific information on all information returns see the “Guide to Information Returns” included in the IRS General Instructions for Certain Information Returns.