1. Furnishing 1099 Copies to Recipients

January 31: You must provide copies of all required 1099 forms (e.g., contractors, vendors) to recipients by January 31. This gives them enough time to complete their own tax returns.

2. Paper Filing with the IRS

February 28: If you file by paper, the IRS must receive the forms by the last day of February. However, you can skip paper filing and choose electronic filing for more time and greater accuracy.

3. Electronic Filing with the IRS

March 31: For electronic submissions, the deadline is extended to March 31. The IRS strongly encourages e-filing for accuracy and efficiency, and businesses filing 10 or more 1099 forms are required to e-file.

4. 1099-NEC Special Deadline

January 31: Form 1099-NEC (Nonemployee Compensation) has a strict deadline. Both the recipient copy and the IRS copy must be filed by January 31, whether filed electronically or on paper.

Extensions

You may request a 30-day extension to file most 1099 forms by submitting IRS Form 8809 (Application for Extension of Time to File Information Returns) by the original due date. However, this extension applies only to the IRS submission and does not extend the deadline for furnishing copies to recipients.

State Requirements

Several states enforce their own 1099 filing rules. In many cases, you must submit directly to the state tax agency by the same date as the federal deadline. Because requirements vary by state, always check for specific due dates. Staying compliant with both federal and state deadlines helps you avoid costly penalties.