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IRS 1099 Filing Deadlines for Tax Year 2024

The specific IRS Form 1099 filing due date varies based on the type of form and the chosen filing method. The key IRS 1099 filing deadlines are as follows (with some exceptions): by January 31, 2025, individuals and entities must furnish income statements to recipients. The payer must file with the Internal Revenue Service on or before February 28, 2025, if filing on paper, and if the payer has more than 10 forms, must file electronically by March 31, 2025.

Don’t wait until the last minute! Schedule your Form 1099, W‑2, & state filings with Tax1099 now.

IRS 1099 Filing Deadlines for 2024 Tax Year:

1099 Forms are described as a set of tax documents that record various payments received by any taxpayer other than traditional wages. For example, this includes independent contractors, gig workers, or any individual who isn’t an employee being reported on a W‑2. The IRS sets specific deadlines for sending and filing these forms, which both employers and independent contractors must follow.

The most common 1099 form deadlines are:

IRS Form 1099 Due Date to Recipients Filing to IRS By Mail E‑Filing to IRS
1099‑NEC January 31, 2025 January 31, 2025 January 31, 2025
1099‑MISC January 31, 2025 February 28, 2025 March 31, 2025
1099‑DIV January 31, 2025 February 28, 2025 March 31, 2025
1099‑INT January 31, 2025 February 28, 2025 March 31, 2025
1099‑R January 31, 2025 February 28, 2025 March 31, 2025
1099‑A January 31, 2025 February 28, 2025 April 1, 2025
1099‑B February 15, 2025 February 28, 2025 April 1, 2025
1099‑C January 31, 2025 February 28, 2025 April 1, 2025
1099‑G January 31, 2025 February 28, 2025 April 1, 2025
1099‑K January 31, 2025 February 28, 2025 April 1, 2025
1099‑S January 31, 2025 February 28, 2025 April 1, 2025
1099‑OID January 31, 2025 February 28, 2025 April 1, 2025
5498‑SA May 31, 2025 May 31, 2025 May 31, 2025
1099‑PATR January 31, 2025 February 28, 2025 April 1, 2025
1097‑BTC On or before the 15th day of the 2nd calendar month after the close of the calendar month in which the credit is allowed February 28, 2025 April 1, 2025
1099‑SA January 31, 2025 February 28, 2025 April 1, 2025
W‑2G January 31, 2025 February 28, 2025 April 1, 2025

1099 State Filing Due Dates for the tax year 2024

Most states follow the federal government’s tax deadlines, but they can vary because of different filing rules. So, it’s important to understand the specific regulations of the states where you file.

  1. Combined State/Federal Filing: Some states participate in a combined program with the federal government for reporting 1099s. The IRS shares common 1099 forms—such as 1099‑MISC, 1099‑NEC, 1099‑INT, 1099‑DIV, and 1099‑R—with these states, so businesses do not have to submit these forms separately, except under specific conditions. Most U.S. states, including Alabama, Arizona, California, Hawaii, Mississippi, and Wisconsin, participate in the Combined Federal/State Filing (CFSF) program.
  2. States with No Filing Requirement: Some states don’t require separate 1099 filings—just federal submission. States such as Alaska, Illinois, Nevada, New York, Tennessee, Washington, and Wyoming fall into this category.
  3. States with Withheld Taxes: Filing Form 1099s in certain states is only necessary if state tax was withheld. Examples include Kentucky, Rhode Island, West Virginia, and Utah.

Filing Requirements for Tax Year 2024

If you’re filing 10 or more forms in a calendar year of any type, you’re required to file electronically with the IRS—this updates the previous threshold of 250 returns of the same type. Consider using Tax1099, an IRS-authorized eFiling service, to streamline your filings.