Misc Income 1099

| Filing Method | Deadline (to recipient) | Deadline (to IRS) | | --- | --- | --- | | Paper forms (Recipient Copy B) | January 31 | February 28 | | Paper forms (IRS Copy A) | January 31 | February 28 | | Electronic filing (IRS) | January 31 | March 31 |

Penalties increase the later the form is filed, and are per form: misc income 1099