Depending on the type of income being reported, different versions of Form 1099 have different due dates for filing with the IRS and providing a copy to the recipient. Here’s a table with the due dates for Form-1099 NEC and 1099-MISC:
Form Type | Due Date of Recipient | Due Date for IRS |
---|---|---|
1099-MISC | By 31 January | By 28 February (Paper)/ 31 March (Electronic) |
1099-NEC | By 31 January | By 31 January |
In general, you must provide Form 1099 to the recipient by 31 January and file it with the IRS by the specified deadline. If the due dates fall on a weekend or federal holiday, the deadline shifts to the next business day. Make sure to file on time to avoid penalties and stay compliant with tax regulations.
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