You file a 1099 by sending it to the IRS address listed in the form instructions, or by using IRS e-file if you meet their requirements

A 1099 form reports income you received that was not subject to tax withholding — typically self-employment income, freelance work, rental income, or investment earnings. You do not send your 1099 to the IRS yourself in most cases. The person or business that paid you sends Copy B to the IRS and gives you Copy C. You keep Copy C for your records and report that income on your tax return when you file.

If you are a business owner or self-employed person who must issue 1099s to others, you will file them with the IRS using either paper mail or the IRS FIRE system (Filing Information Returns Electronically). The method depends on how many forms you are sending and whether you meet e-file requirements.

Key Takeaways

  • If you received a 1099, you do not send it to the IRS — the payer does. You report the income on your own tax return.
  • If you must issue 1099s to others, you file them with the IRS by mail or through FIRE e-file, depending on the number of forms and your setup.
  • Paper 1099s go to the IRS address shown in the form instructions, usually a regional service center, with Copy A only.
  • The IRS FIRE system is free and requires registration; you can file up to 250 forms per submission through the online portal.
  • 1099s are due to the IRS by January 31 of the year following the payment year, and to recipients by January 31 as well.

If You Received a 1099 — What You Do With It

When someone pays you $600 or more for services or other non-employment income, they are required to send you a 1099 form by January 31. You will receive Copy C, which is your copy. The payer files Copy A with the IRS and Copy B with your state tax authority (if your state requires it). You do not file the 1099 itself anywhere.

Instead, you report the income shown on your 1099 when you file your own tax return. If you are self-employed, you report it on Schedule C (Profit or Loss from Business). If it is investment income, you report it on Schedule B or Schedule D depending on the type. The IRS already has a record of the 1099 because the payer filed it, so your tax return must match or the IRS will flag the discrepancy.

Keep your Copy C with your tax records for at least three years. If you lose it, you can request a copy from the payer, though they are not required to provide one after a certain date.

If You Must Issue 1099s — Filing by Mail

If you paid someone $600 or more during the year for services, rent, or other reportable income, you must issue them a 1099. You will file Copy A with the IRS and give Copy C to the recipient. Filing by mail is the traditional method and works for any number of forms.

Order the official 1099 forms from the IRS or a tax supply vendor. Fill out Copy A (the top copy, printed in red ink) with the recipient's name, address, tax ID, and the income amount. Do not write on Copies B or C — those are for the recipient and your records. Attach a Form 1096 (Transmittal of U.S. Information Returns) as a cover sheet. The 1096 summarizes all the 1099s you are sending and includes your business information.

Mail Copy A of all 1099s and the 1096 to the IRS address listed in the 1099 instructions. This address changes by state and form type, so check the current instructions before mailing. Send it by January 31. Keep a copy of everything for your records.

If You Must Issue 1099s — Filing Through FIRE E-File

The IRS FIRE system (Filing Information Returns Electronically) is a free online portal for filing 1099s and other information returns. You can file up to 250 forms per submission. FIRE is faster than mail and gives you immediate confirmation that the IRS received your filing.

To use FIRE, you must register on the IRS website and obtain a FIRE user ID and password. Registration takes a few days. Once registered, you log in, enter your business information, and upload your 1099 data. You can type the information directly into the form or upload a file if you have many recipients. The system validates each entry before you submit.

FIRE accepts submissions until January 31. After you submit, you receive a confirmation number. The IRS processes the filing and sends you a receipt. If there are errors, the IRS notifies you and you can correct and resubmit before the deadline.

What Information Goes on a 1099

A 1099 requires the recipient's full name, address, and tax ID (Social Security number or Employer Identification Number). You also need the income amount in the correct box — Box 1 for most self-employment income, Box 5 for rent, Box 7 for nonemployee compensation, depending on the type of 1099 you are filing. Your business name, address, and tax ID go in the payer section.

If you withheld federal income tax or paid state taxes on the income, those amounts go in specific boxes as well. Accuracy matters because the IRS matches the 1099 you file with the tax return the recipient files. Mismatches trigger notices and can delay refunds.

If you do not have a recipient's correct tax ID, you cannot file the 1099. You must request it from them in writing and keep that request on file. If you still do not have it by January 31, you file the 1099 with the tax ID marked as "applied for" and note it in your records.

Deadlines and Penalties for Late Filing

The deadline to file 1099s with the IRS is January 31 of the year following the payment year. The deadline to send copies to recipients is also January 31. If you file late, the IRS charges a penalty that varies by how late you are and how many forms are involved. Penalties range from $50 to $280 per form depending on how many days late and whether it was intentional.

If you cannot meet the January 31 deadline, you can request an extension from the IRS, though extensions are granted only in rare circumstances and require written justification. It is better to file on time or as close to it as possible.

If you file a 1099 with incorrect information, you can file a corrected 1099-X (Corrected Information Return) at any time. Send it to the same IRS address or through FIRE. Mark it as a correction so the IRS knows to replace the original filing.

Common Mistakes to Avoid

The most common error is using the wrong 1099 form type. A 1099-NEC is for nonemployee compensation (freelance work, contract services). A 1099-MISC is for rent, royalties, and other miscellaneous income. A 1099-INT is for interest. Using the wrong form delays processing and can trigger IRS notices to both you and the recipient.

Another frequent mistake is filing with an incorrect or incomplete tax ID. If you have the wrong Social Security number or EIN, the IRS cannot match it to the recipient's tax return. Always verify the tax ID with the recipient before filing, especially for new vendors or contractors.

Do not file Copy B or Copy C with the IRS — only Copy A, which is printed in red. Filing the wrong copies causes the IRS to reject your submission or process it incorrectly. Also, do not handwrite 1099s unless absolutely necessary; typed or printed forms are much easier for the IRS to process and for recipients to read.

Frequently Asked Questions

Do I have to file 1099s if I paid someone less than $600?

No. The IRS threshold for most 1099s is $600 per recipient per year. However, there are exceptions: payments to corporations are generally not reported on 1099s, and certain types of income (like attorney fees) may have different thresholds. Check the specific form instructions for your situation.

What if the person I paid does not have a Social Security number?

If they are a U.S. citizen or resident alien without an SSN, they can apply for an Individual Taxpayer Identification Number (ITIN). If they are a nonresident alien, different rules apply and you may not need to file a 1099. Contact the IRS or a tax professional for guidance on your specific case.

Can I file 1099s after January 31?

You can file late, but the IRS will assess a penalty. The penalty starts at $50 per form if you file within 30 days of the deadline and increases if you file later. It is better to file by January 31 or request an extension before the deadline if you have a legitimate reason.

What happens if I file a 1099 and the recipient disputes the amount?

The recipient can contact you to request a correction. If you agree the amount is wrong, you file a corrected 1099-X and send it to the IRS and the recipient. If you disagree, the recipient can report the discrepancy on their tax return and the IRS will investigate if needed.

Do I need to keep copies of 1099s I file?

Yes. Keep a copy of every 1099 you file, along with the 1096 cover sheet and proof of mailing or FIRE submission confirmation, for at least three years. These records protect you if the IRS questions your filing or if a recipient claims they never received their copy.