Deadlines for Filing the 2023 1099-MISC Form
For 2023, you were supposed to supply each qualifying payee with a 1099-MISC form by the following dates:
- January 31, 2024 (standard deadline); or
- February 15, 2024 (alternative deadline if Box 8 or 10 has amounts reported in them)
Also, each form was supposed to be furnished to the IRS by February 28, 2024 (for e-filing), or March 31, 2024 (for mail filing). If you missed the established deadlines, you can still fill out the 2023 1099-MISC form and catch up on your obligations.
| Who It's Due To | Due Date |
|---|---|
| To Recipient (Most Cases) | January 31, 2024 |
| To IRS (Paper Filing) | February 28, 2024 |
| To IRS (Electronic Filing) | March 31, 2024 |
| To Recipient (Special Cases)* | February 15, 2024 |
*Special cases include payments for attorneys, substitute dividends, or tax-exempt interest.
Who Has to File a 2023 1099-MISC Form in 2026
You must fill out and file a 2023 1099-MISC form for each payee you paid at least $600 in qualifying income, $10 in royalties, or any amount in crop insurance or fishing boat proceeds in 2023. You may need to complete this form if any of the following circumstances apply:
- You forgot to file
- You discovered reportable payments after the due dates passed
- You’re correcting a previously filed form
- You were missing a W-9 at the time of payment and only obtained the payee’s tax information later
- The IRS assessed backup withholding issues that require a corrected or a late 1099-MISC
Ensure You Use the Correct Version of Form 1099-MISC
The 2023 version of Form 1099-MISC helps you meet the filing requirements for the 2023 tax year. You should not use the 2025 1099-MISC form for the 2023 tax year. Always use the form version that corresponds with the tax year you’re filing for.
What’s Unique About the 2023 Form 1099-MISC
The 1099-MISC reporting thresholds remained the same for tax year 2023 as they have been for previous tax years.
The 2023 tax year was also when the IRS introduced the new e-filing requirement. For all 1099-MISCs filed after January 1, 2024 (starting with all forms for the 2023 tax year), payers must file electronically if they have 10 or more. This is a decrease from the previous e-filing requirement of 250 or more information returns.
How to File Your 2023 Form 1099-MISC Late
You can submit an overdue 1099-MISC electronically through the IRS online filing platform. Paper reporting is an option if you have fewer than ten forms. If you opt to send a paper copy, make sure you send the scannable, IRS-approved Copy A to the correct IRS processing center based on your business location. There are three different addresses, and you’ll choose the one that applies to your state.
| If Your Legal Residence or Principal Place of Business Is 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 |
| If your legal residence or principal place of business, or principal office or agency, is outside the United States, use the following address. | Internal Revenue Service Austin Submission Processing Center P.O. Box 149213 Austin, TX 78714 |
Share the 1099-MISC with payees, too. If a recipient didn’t already report their earnings from your business, they may need to amend their tax return.
Here’s the process:
- Prepare the missing 1099-MISC.
- Submit the form to the IRS and state tax departments electronically or through the mail.
- Share a copy with your payees.
Fillable 1099-MISC Form for 2023
View an example of the 1099-MISC form to see how to report the miscellaneous payments you made to nonemployees in 2023. Fill it out with our PDF editor and distribute it to the appropriate parties. Ensure that you fill out the red Copy A separately with the IRS.
Penalties for Failing to File the 2023 Form 1099-MISC
Review the following penalties for failing to file Form 1099-MISC for the 2023 tax year:
- Up to 30 days late: $60
- 31 days late through August 1, 2024: $120
- After August 1 or not filed: $310
- Intentional disregard: $630
These penalties apply to each 2023 1099-MISC form you fail to file. Interest on the penalty starts accruing from the form’s initial deadline and continues to increase until you file your form and pay what’s due.
Even if you’re late in fulfilling your 2023 tax obligations, it’s better to still file instead of ignoring your duties. Pay the IRS online or send a check by mail to pay your penalty and any interest that has accumulated.
State-Level Penalties
Some states may assess a penalty for missing 1099-MISC forms. If you’re behind on a state filing, check with its tax department to find out whether a fine may apply to your case.
To avoid future disconnects, consider enrolling in the Combined Federal/State Filing (CFSF) Program. It allows you to submit many federal and state informational returns simultaneously, including the 1099-MISC.
