Embedded Files
Any person engaged in a trade or business, including a corporation, partnership, individual, estate, and trust, who makes reportable transactions during the calendar year, must file information returns to report those transactions to the IRS and furnish a copy of the information returns to recipients.
Form 1099-NEC, Nonemployee Compensation
By January 31st of the year following the tax year, file Form 1099-NEC, Nonemployee Compensation, when you're reporting non-employee compensation payments in box 1. This due date applies whether you file (Copy A) Form 1099-NEC, Nonemployee Compensation, with the IRS on paper or electronically.
Note: If you are required to file Form 1099-NEC, you must also furnish a copy of Form 1099-NEC to the recipient by January 31.
When filing a Form 1099-NEC on paper, Form 1096, Annual Summary and Transmittal of U.S. Information ReturnsPDF, is required. See IRS Publication 1220PDF for help in filing Form 1099-NEC electronically.
Form 1099-MISC, Miscellaneous Income
By February 28th of the year following the tax year, file Form 1099-MISC, Miscellaneous Information, if you file on paper. By March 31st of the year following the tax year, file electronic Form 1099-MISC, Miscellaneous Information.
Note: If you are required to file Form 1099-MISC, you generally must furnish a statement to the recipient by January 31.
When filing Form 1099-MISC on paper, Form 1096, Annual Summary and Transmittal of U.S. Information ReturnsPDF, is required. See IRS Publication 1220PDF for help to electronically file Forms 1099-MISC.
Am I Required to File a Form 1099 or Other Information Return?
If you made a payment during the calendar year as a small business or self-employed (individual), you are most likely required to file an information return to the IRS.
If, as part of your trade or business, you received certain payments, you may be required to file an information return to the IRS. See Received a Payment and Other Reporting Situations section located at the link above.
A Guide to Information Returns
The most common payments reported on each form are found on this page.
Filing Information Returns Electronically (FIRE)
The following information returns can be filed electronically: Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA, and W-2G
Online Ordering for Information Returns and Employer Returns
Place your order for information returns and employer products.
Third Party Reporting Information Center – Information Documents
The IRS uses third-party information reporting on forms in the 1099 series to increase voluntary compliance and improve collections.
Information Return Reporting for Federal Agencies
Federal agencies are generally subject to information reporting requirements and must file information returns for each calendar year with respect to applicable payments made during the year in the course of its trade or business.
Information Return Reporting for State and Local Governments
Government entities are generally subject to information reporting requirements and must file information returns for each calendar year with respect to applicable payments made during the year in the course of its trade or business.
Information Reporting – Indian Tribal Governments
This page provides information on information reporting for Indian Tribal Governments.
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