The Form 1099 deadlines vary depending on form and type of filing, electronic or paper.
Form 1099 Deadlines
- The deadline to submit 2019 Forms 1099-MISC with NEC (Box 7) reporting to the IRS is January 31, 2020.
- The deadline to submit 2019 Forms 1099 to the IRS by paper filing is February 28, 2020.
- The deadline to submit 2019 Forms 1099 to the IRS by electronic filing is March 31, 2020.
Note: You must file electronically if you are submitting over 250 Forms 1099-MISC, -INT, or -DIV for 2019.
Recipient Form 1099 Deadlines
The form 1099 deadline to distribute forms to recipients is January 31, 2020.
State Form 1099 deadlines and requirements vary by each individual state. Many states that require Form 1099 reporting participate in the Combined Federal and State Filing Program. It is always best to verify this information by contacting the responsible state agency in order to avoid potential penalties.
Extension of Time to File Information Returns Deadlines
Form 8809 is used to request a 30-day extension of time to file your information returns with the IRS. You should request this extension as soon as you suspect it will be necessary.
- The deadline to request an extension of time to file 2019 Form 1099-MISC with NEC reporting is January 31, 2020.
- The deadline to request an extension of time to file 2019 Forms 1099 by paper filing is February 28, 2020.
- The deadline to request an extension of time to file 2019 Forms 1099 by electronic filing is March 31, 2020.
If you are requesting an extension for more than one type of form, the request must be filed by the earliest due date of the combined forms.
Initial requests are granted automatically upon filing Form 8809, with the exception of Form 1099-MISC with NEC reporting. If you receive an automatic extension, you may request one additional extension by submitting a second Form 8809 by paper before the end of the first extension period.
Extension requests for Form 1099-MISC with NEC reporting and additional extension requests are not automatically granted and must meet certain criteria.
Need additional information?
Check out our Knowledge Base or view our other blog posts for answers to our most popular questions about ACA reporting:
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.