After the deadline, but within 30 days
$60 per form
After 31 days - August 1st
$120 per form
After August 1st, or not at all
$310 per form
Intentionally not filing
$630 per form
1099 Forms › 2023 Essential 1099-MISC Mailing Address Guide
The IRS permits filers to submit Form 1099-MISC electronically or as paper copies. Electronically filing is a more efficient method, enhances form accuracy, and is recommended by the IRS. Nevertheless, suppose you opt to submit paper copies of Form 1099-MISC. In that case, sending forms to the proper address and guaranteeing their arrival at the IRS offices by the deadline is essential to avoid potential late penalties. This article offers the mailing addresses for Form 1099-MISC for the 2022 tax year.
Failing to file Form 1099 by the deadline or meeting the deadline but providing incorrect recipient information can result in IRS penalties ranging from $60 to $630, depending on how late the form is submitted.
1099 penalties may be subject to the following:
The IRS is accustomed to changing rules year-to-year, sometimes even in the middle of the current tax season! This is why having the most accurate information about the IRS requirements and deadlines for filing any Form 1099 is essential. Use reliable tax software to e-file your forms and stay updated on any changes in regulations or deadlines.
Form 1099s must be distributed to the recipient on or before January 31st
Paper filing must be filed with the IRS on or before February 28th
Form 1099s must be e-filed directly to the IRS on or before March 31st
Visit our deadlines article to learn more about Form 1099 due dates.
Note: If the filing deadline lands on a Saturday, Sunday, or legal holiday, the due date will automatically be extended to the following business day.
The exception to these deadlines above is for filing Form 1099-NEC. Depending on the filing method, there is a month's advancement on the recipient and IRS copies being January 31st. Get started with BoomTax and file your 1099 with the IRS, state, and mail recipient copies on time. Get Started Now
If you find errors after filing your 1099 return with the IRS, promptly correct the information and submit the corrected Form 1099 and Form 1096 to the IRS. Also, provide your recipient with an updated 1099 showing the updated details. If you need to correct any state or local tax department information, file the form with the appropriate agencies, not the IRS.
Location of the principal business, office, agency, or residence of an individual
|Massachusetts||Mississippi||New Hampshire||New Jersey|
|New Mexico||New York||North Carolina||Ohio|
|Nebraska||Nevada||North Dakota||Oklahoma||Oregon||South Carolina|
|California||Connecticut||District of Columbia||Louisiana|
|Maryland||Pennsylvania||Rhode Island||West Virginia|
If your legal residence, principal place of business, or principal office or agency is outside the United States.
Utilizing an e-file provider allows you to effortlessly E-file 1099 Forms with the IRS and state agencies and distribute recipient copies via mail or secure online access. Affordable, competitive pricing is available without the hidden costs and inefficiency of paper filing. Check out the pricing options.
Note: IRS recommends that payers utilize the e-file option over paper filing for faster processing.
Purchasing any BoomTax package will give you everything you need to complete your filing.
Import many companies in one spreadsheet to simplify data input.
We validate your data against hundreds of IRS rules.
No IRS registration or testing required.
Make as many changes as needed for free.
BoomTax is an IRS Authorized E-file Provider offering cloud-based filing solutions for businesses. The platform not only provides electronic filing options but also enables the distribution of recipient copies via mail and secure online access.
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BoomTax 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.