When are 1099s due?
All 1099-MISC forms that report non-employee compensation (NEC) must be sent to both the recipient and the IRS by January 31. All other 1099s are due February 28 if filed on paper and April 1 if filed electronically.
Those early due dates are a pretty tall task for many businesses and accounting firms. Lucky for you, there’s relief available. Let’s take a look at how you can get a one- to two-month extension on filing your 1099 with the IRS.
Automatic extension for Form 1099
The IRS has provided a simple way for practitioners and business owners to request an automatic 30-day extension for 1099s. Automatic in this case means the IRS will automatically grant the 30-day extension if it is requested.
An extension can be requested by filling out Form 8809 through the FIRE system or by manually completing and mailing Form 8809. Extension requests for Form 1099 must be postmarked by February 28 or filed electronically by March 31.
Keep in mind, a Form 8809 is used to request a filing extension with the IRS, but IRS Publication 1220 provides information on how to request a delivering extension for 1099s.
Additional 30-day extension for Form 1099
In some circumstances, an additional 30-day extension for filing Form 1099 with the IRS may be available. According to the instructions on Form 8809, “If you receive an automatic extension, you may request one additional extension of not more than 30 days by submitting a second Form 8809 before the end of the first extension period.”
Requests for an additional extension may be granted if:
- “The business suffered a catastrophic event in a Presidentially Declared Disaster Area that made the business unable to resume operations or made necessary records unavailable.”
- “Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the business.”
- “Fire, casualty, or natural disaster affected the operation of the business.”
- “The business was in its first year of establishment.”
- "The business did not receive data on a payee statement such as Schedule K-1, Form 1042-S, or the statement of sick pay required under section 31.6051-3(a)(1) in time to prepare an accurate information return."
Extensions for 1099-MISC forms reporting NEC
The IRS has eliminated the automatic filing extension for 1099-MISC reporting NEC. You can still request an extension, but it won't be automatically granted, and you can only request one, no additional extensions. You can request an extension by filling out and mailing Form 8809. Extension requests for Form 1099-MISC must be postmarked between January 1 and January 31.
Like additional extensions for other 1099s, requests for a filing extension for 1099-MISC reporting NEC will only be granted if they meet at least one of the five qualifications outlined in the section above.
As always, you are responsible for providing the necessary documentation to prove eligibility for the additional 30-day extension.
Looking for more help on how to handle Form 1099? We’ve got a whole series of free CPE webinars that cover anything you could ever want to know about all things Form 1099. Click here to sign up for courses.
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