We follow Public Law 114-113, Division Q, section 201, which requires Form 1099-MISC with nonemployee compensation payments in box 7 to be filed on or before January 31, 2017. This applies to tax year 2016 and subsequent tax years. File all other paper 1099 information returns by February 28, 2017, and by March 31, 2017, if you file electronically.
- All files must have the extension of .txt or .zip.
- We no longer accept tapes, diskettes, or CDs. / more+
- Avoid the top 3 filing errors. / more+
What is an Information Return?
An information return is a tax document or statement that contains information required to be reported to federal and state tax authorities. For example, Federal Forms 1098, 1099, 5498, and W-2G are used to report certain business transactions.
1099 or W-2?
Are your workers independent contractors or employees? Should you issue a 1099 or W-2? Learn more on the IRS website. Other IRS resources include IRS Publication 15-A, Employer's Supplemental Tax Guide, Publication 1779, Independent Contractor or Employee, and Form SS-8, Determination of Worker Status.