1099 Forms › 2025 Essential 1099-MISC Mailing Address Guide

Image of Form 1099-MISC 2024

Form 1099-MISC – Mailing Address & Deadlines for the 2024 Tax Year

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 2024 tax year.

What is the Penalty for Missing Form 1099 Deadline?

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. The IRS has increased the penalty amounts for the 2025 filing year.

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 penalties may be subject to the following:

  • Furnishing incorrect information on a return
  • Failure to provide the required information
  • Late filing of returns
  • Paper filing when required to file electronically (E-file 1099 if you have 10 or more information returns)

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.

What are the 1099 Deadlines for 2025?

  • January 31st, 2025
    Recipient Copies

    Form 1099s must be distributed to the recipient on or before January 31st

  • February 28th, 2025
    Paper Filing

    Paper filing must be filed with the IRS on or before February 28th

  • March 31st, 2025
    E-File

    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.

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.

Where to mail the physical 1099 Form?

Location of the principal business, office, agency, or residence of an individual

Alabama Arizona Arkansas Delaware
Florida Georgia Kentucky Maine
Massachusetts Mississippi New Hampshire New Jersey
New Mexico New York North Carolina Ohio
Texas Vermont Virginia
Internal Revenue Service Austin Submission Processing Center
P.O. Box 149213
Austin, TX 73301
Alaska Colorado Hawaii Idaho Illinois Indiana
Iowa Kansas Michigan Minnesota Missouri Montana
Nebraska Nevada North Dakota Oklahoma Oregon South Carolina
South Dakota Tennessee Utah Washington Wisconsin Wyoming
Department of the Treasury, Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256
California Connecticut District of Columbia Louisiana
Maryland Pennsylvania Rhode Island West Virginia
Department of the Treasury Internal Revenue Service Center
1973 North Rulon White Blvd.
Ogden, UT 84201

If your legal residence, principal place of business, or principal office or agency is outside the United States.

Internal Revenue Service Austin Submission Processing Center
P.O. Box 149213
Austin, TX 73301

Important Notes:

  • The IRS encourages filers to electronically file 1099 for prompt processing and immediate IRS confirmation.
  • If you file 1099 Forms on paper, they must be submitted with a summary Form 1096.
  • For filing year 2024 the IRS has reduced the e-file threshold limit to 10 forms

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.

E-filing vs. Paper Filing

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  • Immediate real-time IRS updates
  • File 1000s of forms easily at once
  • Validates 1000s of IRS rules
  • Can help with questions in real-time in chat

Paper Filing

  • It can take weeks to hear a status update
  • Requires unique red ink form
  • Prone to human error
  • No expert to help with questions

Note: IRS recommends that payers utilize the e-file option over paper filing for faster processing.

All Features Included

Purchasing any BoomTax package will give you everything you need to complete your filing.

This includes:

  • Federal E-File
  • State E-File
  • Recipient Copy Download as PDF
  • Official IRS Copy Download as PDF
  • Unlimited Corrections

1099-MISC Bulk Import

Import many companies in one spreadsheet to simplify data input.

Data Validation

We validate your data against hundreds of IRS rules.

Hands Off E-File

No IRS registration or testing required.

Free Corrections

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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