When is the deadline to file 1099-NEC and how do I meet it?

The 1099-NEC deadline is generally:

• To recipients: January 31
• To the IRS: January 31 as well

If January 31 falls on a weekend or federal holiday, the deadline moves to the next business day.

How to meet the deadline

1. Gather contractor info early

   • Name
   • Address
   • Taxpayer Identification Number (usually from a Form W-9)

2. Track payments

   • Use the 1099-NEC for nonemployee compensation of $600 or more paid during the year to a nonemployee (like an independent contractor).

3. Prepare the form

   • Fill out Copy A for the IRS and Copy B for the contractor.
   • Make sure amounts, names, and TINs match your records.

4. File with the IRS

   • You can file:
     • Electronically through the IRS’s e-file system or approved provider
     • By mail using the official red-ink Copy A forms

5. Send the contractor’s copy

   • Provide Copy B by January 31.

Important note

If you’re filing 10 or more information returns total, the IRS generally requires electronic filing for forms like 1099s.

If you want, I can also give you a step-by-step 1099-NEC filing checklist or explain which payments do and don’t need a 1099-NEC.