Who Is Required to Receive a 1099 Misc Form?
1099 Due Dates. Your agency customers must mail the 1099-MISC to your firm by January 31 after the end of the calendar year. Businesses must paper file 1099s with the IRS by February 28 and e-file by March 31. The IRS double checks 1099s it has on record for your agency against information you include on your tax return.