This section of our website covers deadlines for filing 1099 forms electronically with the Internal Revenue Service and state agencies. Most 1099 forms are covered including 1099-MISC, 1099-INT, 1099-DIV and more. Although this information has been researched thoroughly, please contact the IRS or your state department for the latest rules and regulations.
March 31st of the following year is the due date of filing forms 1099 electronically.Public Law 114-113, Division Q, section 201, requires Form 1099-MISC to be filed on or before January 31 (of the following year), when you are reporting nonemployee compensation payments in box 7. If the due date for filing 1099s electronically falls on a Saturday, Sunday, or legal holiday, you may file on the next business day.The due date for filing 2016 1099 forms electronically is Friday March 31st 2016 (January 31, 2017, when you are reporting nonemployee compensation payments in 1099-MISC box 7). This applies to forms 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-S, 1098-T, 1098, 1099-A, 1099-B, 1099-C, 1099-K, 1099-PATR and 1099-OID. Please remember in order to file electronically, business filers must have software that generates a file according to the specifications in Publication 1220 (Specifications for Filing Forms 1099 electronically).
You can send Form 4419 (application to obtain a TCC code) any time during the year. In order to be able to e-file your 1099 forms on time, it's recommended to send this form at least ten days before the due date of filing electronically (IRS recommends 45 days). In order expedite the process of filing and approval of 4419 you can send the form by fax and call the IRS in 3-4 days to get your TCC by phone.
The IRS FIRE system typically starts accepting submissions during the second half of January of the following year. For 2016 1099 forms the first day to file electronically is Tuesday January 17, 2016. If you are testing submissions you can send starting Tuesday November 1, 2016 until Friday March 17, 2016.
Most states follow the IRS deadline for filing forms 1099 electronically, however there is a few number of states that require filing electronically by the last day of January and sometimes February. For example the due date for electronic filing Idaho 1099 returns that contain withholding is February 28, 2016. In the case of Kentucky, 1099 electronic files should be submitted to the DOR by the last day of January each year. Please call your state to double check as state requirements change all the time.