Deadlines for the 2024 1099-MISC Form
For the 2024 tax year, the 1099-MISC form had the following due dates:
- January 31, 2025: To furnish a copy to payees.
- February 17, 2025: To furnish a copy to payees if payments were reported in Box 8 (substitute payments in lieu of dividends or interest) or Box 10 (gross proceeds paid to an attorney).
- February 28, 2025: To furnish Copy A (along with Form 1096) to the IRS if you file on paper.
- March 31, 2025: To furnish Copy A to the IRS if you file electronically.
If you missed these deadlines, you can still fill out IRS Form 1099-MISC for 2024 and submit it to the appropriate parties. Get started with Legal Templates’s PDF editor for convenience.
Why Fill Out the 2024 Form 1099-MISC in 2026
You must fill out the 2024 Form 1099-MISC in 2026 if you failed to provide 1099-MISC information returns in 2024 when they were required. A 2024 1099-MISC is required if you paid $600 or more to a single payee in 2024 for:
- Rents (Box 1)
- Prizes and awards (Box 3)
- Other income (Box 3)
- Medical and health care payments (Box 6)
- Gross proceeds paid to an attorney (Box 10)
This form is also required if you made payments of $10 of royalties (Box 2) or any amount of crop insurance proceeds (Box 9) or fishing boat proceeds paid to crew members (Box 5).
Need to Fill Out the 2023 1099-MISC?
If you didn’t fill out and distribute the 2023 1099-MISC form to qualifying recipients, you can fill it out using Legal Templates’s PDF editor.
What’s Unique About the 2024 Form 1099-MISC?
Not much changed from 2023 to 2024 regarding the 1099-MISC form. The reporting thresholds remain the same, and e-filing is required for 10 or more information returns (as opposed to 250 or more), which are the same requirements for the 2023 tax year.
How to Fill Out the 2024 1099-MISC Form
For each non-employee payee, review all miscellaneous income you paid them in 2024. Ensure that you don’t report nonemployee compensation on your 2024 1099-MISC form, as this will be reported on Form 1099-NEC.
Once you fill out the form, send it to the IRS, the recipient, and any local tax agencies as required. The easiest way to send the 2024 1099-MISC form to the IRS is to do it electronically via the Information Returns Intake System (IRIS). In fact, it’s required if you have 10 or more information returns to file.
If you have fewer than 10 1099-MISCs to file for 2024, you can file by mail, but you must submit an official, scannable Copy A to the IRS. You must also use the right address based on your principal place of business.
| 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 |
Fillable 1099-MISC Form for 2024
Use Legal Templates’s PDF editor to complete the fillable 1099-MISC form for 2024 based on what you paid non-employees in miscellaneous income in 2024. Then, download it in PDF format and distribute it to the recipients. Remember, you must complete the official, scannable paper version of Copy A with the IRS.
Penalties for Filing the 2024 1099-MISC Form Late
If you file the 2024 1099-MISC form late, you may be responsible for paying these penalties for each form that’s late:
- Up to 30 days late: $60
- 31 days late through August 1, 2025: $130
- After August 1, 2025, or not filed: $330
- Intentional disregard: $660
If you file your 2024 1099-MISC form late, be sure to pay the late fee plus interest online or by mail with a check.
