How do I File the 1099 Form?
The form detailing any wages you paid in the previous calendar year must be submitted to the payee by January 31 and the IRS by February 28 if you file on paper and by April 1 if you file electronically. That’s why you’ll find that it’s a multi-part form:
- Submit Copy A to the IRS and Copy 1 to your state tax department.
- Send Copy B and Copy 2 to the payee, who will use them for filing federal and state tax returns.
- Keep Copy C for your records.
The easy way to submit 1099-MISC to the IRS is online, using the Filing Information Returns Electronically (FIRE) system. However, before you are approved to use the system, you’ll need to file IRS Form 4419, which is your application to file electronically, at least 30 days before the due date of the 1099s. (Have questions? Read the requirements for filing with the FIRE system.)
And, even easier, QuickBooks can help you e-file your 1099 forms pronto.
Otherwise, you can mail in your 1099s, but if you choose this option, you also must submit a transmittal Form 1096, which you’ll use to summarize all the tax forms you are submitting for each category. (Note: 1096s are not required if you e-file.)