## 2025 1099 Filing Deadlines at a Glance
Meeting IRS deadlines is crucial to avoid penalties. Here are the key dates you need to know for the 2025 tax filing season.
Form 1099-NEC Deadlines
Form 1099-NEC (Nonemployee Compensation) has the strictest deadline with no extensions available.
| Action | Deadline | |--------|----------| | Furnish to recipients | January 31, 2025 | | File with IRS (paper or electronic) | January 31, 2025 |
Important: Unlike other 1099 forms, the 1099-NEC deadline for filing with the IRS is the same as the recipient deadline. There is NO automatic extension available.
Form 1099-MISC Deadlines
Form 1099-MISC has different deadlines depending on how you file.
| Action | Deadline | |--------|----------| | Furnish to recipients | January 31, 2025 | | File with IRS (paper) | February 28, 2025 | | File with IRS (electronic) | March 31, 2025 |
Note: If you're reporting amounts in Box 8 (substitute payments) or Box 10 (gross proceeds paid to attorneys), the recipient deadline is February 15, 2025.
Other 1099 Forms Deadlines
Form 1099-K - **To recipient:** January 31, 2025 - **To IRS (paper):** February 28, 2025 - **To IRS (electronic):** March 31, 2025
Form 1099-INT / 1099-DIV - **To recipient:** January 31, 2025 - **To IRS (paper):** February 28, 2025 - **To IRS (electronic):** March 31, 2025
What Happens If You Miss the Deadline?
The IRS imposes penalties for late filing based on how late you file:
Penalty Structure (Per Form):
| Timing | Penalty | |--------|---------| | Within 30 days of deadline | $60 | | More than 30 days late, before August 1 | $120 | | After August 1 or not filed | $310 | | Intentional disregard | $630 |
Maximum Penalties for Small Businesses: - Filed within 30 days: $232,500 max - 31 days to August 1: $664,500 max - After August 1: $1,329,000 max
Note: Small businesses with gross receipts of $5 million or less have reduced maximum penalties.
Tips to Avoid Late Filing
1. Start Early Don't wait until January. Begin collecting W-9s from contractors in December.
2. Verify Information Ensure all TINs (Tax Identification Numbers) are correct before filing. Name/TIN mismatches trigger IRS notices.
3. Use Electronic Filing E-filing gives you an extra month (until March 31 for most forms) and reduces errors.
4. Set Calendar Reminders Add all deadlines to your calendar with advance reminders.
5. Keep Good Records Maintain organized records of contractor payments throughout the year.
Who Must File 1099 Forms?
You must file 1099 forms if you:
- Paid $600 or more to a non-employee for services (1099-NEC)
- Paid $600 or more in rent, prizes, or other payments (1099-MISC)
- Made direct sales of $5,000 or more
- Withheld backup withholding taxes
Exceptions: - Payments to corporations (C-Corps and S-Corps, with some exceptions) - Payments under the threshold amounts - Personal (non-business) payments - Employees (they receive W-2s)
2025-2026 Changes to Watch
Threshold Increase (Starting 2026) Beginning with payments made in 2026, the reporting threshold for 1099-NEC and 1099-MISC increases from $600 to $2,000.
E-Filing Requirement Starting 2024, businesses filing 10 or more information returns must file electronically (down from 250).
IRIS System Transition The IRS FIRE (Filing Information Returns Electronically) system will be replaced by IRIS (Information Returns Intake System) for 2027 filings.
How to File 1099 Forms
Paper Filing: 1. Obtain official IRS forms (or approved substitutes) 2. Complete the forms accurately 3. Mail to the appropriate IRS center 4. Send Copy B to recipients
Electronic Filing: 1. Use IRS FIRE system (fire.irs.gov) or approved software 2. Create account and submit forms 3. Send recipient copies separately
Using a Service: Many businesses use third-party services or tax professionals to handle 1099 filing.
Create Your 1099 Forms Now
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*This information is for general guidance only. Tax laws change frequently, so consult with a tax professional for advice specific to your situation.*
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