When to File Form 1099-MISC:
- For paper filing, make sure to submit your forms by the last day of the second month following the tax year. For example, the deadline for the 2025 tax year is February 28, 2026.
- If you’re filing Form 1099-MISC electronically, you have until March 31st. For instance, March 31, 2026, is the deadline for the tax year 2025.
- Deadline to Issue a Recipient Copy:
- You must provide each recipient with a copy of their Form 1099-MISC by January 31st of the following year.
Where to File:
- Electronically: File your Form 1099-MISC electronically through the IRS website or an authorized IRS e-file provider like TaxZerone.com.
- Paper: Mail paper forms to the address listed below for your specific IRS service center.
| If your principal business, office or agency, or legal residence in the case of an individual, is located in: | Use the following address: |
|---|---|
| Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia | Internal Revenue Service Austin Submission Processing Center P.O. Box 149213 Austin, TX 78714 |
| Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming | Department of the Treasury IRS Submission Processing Center P.O. Box 219256 Kansas City, MO 64121-9256 |
| California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia | Department of the Treasury IRS Submission Processing Center 1973 North Rulon White Blvd. Ogden, UT 84201 |
Note: Starting in 2023, if you have 10 or more information returns (including Forms W-2 and 1099 Forms), you must file them electronically.
When and where to file form 1099-MISC?
When to File Form 1099-MISC:
For paper filing, make sure to submit your forms by the last day of the second month following the tax year. For example, the deadline for the 2024 tax year is February 28, 2025.
If you’re filing Form 1099-MISC electronically, you have until March 31st. For instance, March 31, 2025, is the deadline for the tax year 2024.
Deadline to Issue a Recipient Copy: You must provide each recipient with a copy of their Form 1099-MISC by January 31st of the following year.
Where to File:
Electronically: File your Form 1099-MISC electronically through the IRS website or an authorized IRS e-file provider like TaxZerone.com.
Paper: Mail paper forms to the address listed below for your specific IRS service center.
If your principal business,
office or agency, or legal
residence in the case of an
individual, is located in:
Use the following address:
Alabama, Arizona, Arkansas,
Delaware, Florida, Georgia,
Kentucky, Maine,
Massachusetts, Mississippi,
New Hampshire, New Jersey,
New Mexico, New York, North
Carolina, Ohio, Texas, Vermont,
Virginia
Internal Revenue Service
Austin Submission Processing
Center
P.O. Box 149213
Austin, TX 78714
Alaska, Colorado, Hawaii,
Idaho, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota,
Missouri, Montana, Nebraska,
Nevada, North Dakota,
Oklahoma, Oregon, South
Carolina, South Dakota,
Tennessee, Utah, Washington,
Wisconsin, Wyoming
Department of the Treasury
IRS Submission Processing
Center
P.O. Box 219256
Kansas City, MO 64121-9256
California, Connecticut, District
of Columbia, Louisiana,
Maryland, Pennsylvania, Rhode
Island, West Virginia
Department of the Treasury
IRS Submission Processing
Center
1973 North Rulon White Blvd.
Ogden, UT 84201
Note: Starting in 2023, if you have 10 or more information returns (including Forms W-2 and 1099 Forms), you must file them electronically.
Last modified: December 23, 2025
