1099 IRS Filing Deadlines: 1099-NEC, 1099-MISC & Others
If you paid at least $600 to an independent contractor, you must file Form 1099-NEC with the IRS by January 31 to report nonemployee compensation (NEC). 1099-NEC copies are also due to recipients by January 31. (NOTE: If January 31 falls on a weekend, the due date is pushed to Monday.)
The automatic 30-day filing extension does not apply to 1099-NEC. Therefore, you must report nonemployee compensation to the IRS and provide recipients with 1099 copies by January 31.
Beginning with tax year 2020, 1099-MISC (Miscellaneous Income) is used only to report certain payments made to persons for business-related purposes (excluding nonemployee compensation). Form 1099-MISC, and all other 1099 forms, are due to the IRS by February 28 if filed on paper, or March 31 if filed electronically. (NOTE: If February 28 or 29 falls on a weekend, the due date is pushed to Monday).
Need more time to file a 1099-MISC? You can file a Form 8809 to request a 30-day extension for 1099-MISC and other forms (except 1099-NEC).
Penalties for late 1099 filings range from $30 - $100/form; penalties for intentionally disregarding the requirement are $250/form. Avoid 1099 filing headaches and penalties Learn more about steps you can take to avoid 1099 filing headaches and penalties.
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