What is the filing deadline for 1099-MISC?
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Last modified 3/22/2021 8:30:46 AM EST
Applicable To
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1099
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Until 2019, the deadline to file Form 1099-MISC for reporting NEC payments in Box 7 was January 31. For reporting other payments in 1099-MISC, March 31 was the deadline.
Payers cannot report nonemployee compensation in 1099-MISC from the tax year 2020. They should use Form 1099-NEC for reporting nonemployee compensation and Form 1099-MISC should be used to report only miscellaneous compensation. The deadline to file 1099-MISC by paper is March 1. If electronically filed, the deadline is March 31.
If any deadline falls on a legal holiday or a weekend, the deadline is the next business day.