The deadlines for 1099 forms vary depending on the form type and whether you're filing by paper or electronically to the IRS or providing a copy to the recipient. Here are the key deadlines:

1. Furnishing 1099 Copies to Recipients

January 31: You must provide copies of the 1099 forms to all recipients (e.g., contractors, vendors) by January 31 so they have enough time to file their own tax returns.

2. Paper Filing to the IRS

February 28: You must paper file to the IRS by the last day of February. Or skip paper filing and file electronically.

3. Electronic Filing to the IRS

March 31: For electronic filings, the deadline is extended to March 31. Electronic filing is encouraged by the IRS for accuracy and efficiency and is required for businesses filing 10 or more 1099 forms.

4. 1099-NEC Special Deadline for IRS Filing

January 31: For Form 1099-NEC (Nonemployee Compensation), both the recipient copy and the IRS copy must be filed by January 31, whether filed on paper or electronically.

Extensions

You can request a 30-day extension for filing most 1099 forms with the IRS by submitting Form 8809 (Application for Extension of Time to File Information Returns) by the original due date. However, this does not extend the deadline for providing copies to recipients.

State Requirements

Many states have their own 1099 filing requirements, and some require a copy to be filed with the state tax agency by the same date as the federal deadline. Always check state-specific deadlines. Staying on top of these deadlines helps avoid IRS penalties, which may apply for late or inaccurate filings.