1099 Forms › Where To Mail 1099-NEC Mailing Address 2025
The IRS encourages taxpayers to electronically file Form 1099-NEC for prompt processing and to receive immediate IRS confirmation. Moreover, for taxpayers filing over 10 returns, the IRS requires e-filing.
Note: The IRS intends to increase electronic filing in line with the regulations proposed by the Taxpayer First Act of 2019. The IRS intends to reduce the threshold to 10 returns by January 1st, 2024.
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Each Form 1099 has five different copies with their specific purpose:
IRS copy for paper filing.
Filed with the State Tax Department.
Recipient copy.
Recipient state copy used for state income tax reporting.
Payer's copy for their records.
Get started with BoomTax, and file your 1099 tax forms with federal/state and mail recipient copies from one place. BoomTax will never remove past years' filings, and you can continue to make corrections at any time, no matter the year. File my 1099 directly to the IRS Now!
Form 1099s must be distributed by the employer to the recipient on or before January 31st
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.
Visit our deadlines article to learn more about Form 1099 due dates.
Most states also have a filing deadline of January 31st, but some may vary. View our state deadlines post to learn more about the state filing deadlines.
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 |
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 |
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.
Important Notes:
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.
This includes:
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.
Submitting your 1099-NEC electronically takes just a few minutes with our platform. Our user-friendly process and built-in audit checks ensure that your returns are error-free when sent to the IRS in 3 simple steps!
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Transition to BoomTax Today and submit your 1099-NEC effortlessly in a few steps with the IRS and State, and have the option to distribute your recipient copies through postal mail or online access.
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.