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Form 1099 Extension Process

With the Form 1099 reporting deadline quickly approaching, we are providing a refresh of the extension process below:

Providers should assess whether they need and qualify for an extension. Please refer to the IRS’s General Instructions for Certain Information Returns for specific due dates and extension steps.

When is Forms 1099 Due?

Generally, Forms 1099 must be provided to recipients by January 31st. Additionally, if filing on paper, they should be submitted to the IRS by February 28th, or if electronically filing, by March 31st.

Note: To be able to paper file, the filer must have less than 250 recipients per form type and cannot be a financial institution.

Automatic Extension

For the IRS filing, there is an initial automatic 30-day extension by submitting the Form 8809 with the IRS. If utilizing the form for the initial automatic extension, it does not require signature. This can be filed by mail or through the IRS FIRE System.

The mailing address is:

Department of the Treasury:

Internal Revenue Service Center

Ogden, Utah, 84201-0209

The extension for furnishing the Form 1099 to the recipient is not automatic. A filer must separately request the extension by faxing a letter to Internal Revenue Service Technical Services Operation, attention of the Extension of Time Coordinator, at 877-477-0572 or international fax No. 304-579-4105.

The letter must include the filer name, Tax Identification Number, address, type of return, a statement that the extension request is for providing statements to recipients, reason for delay and signature of the filer or authorized agent.

Ensure the request reaches the IRS by the deadline for distributing statements to recipients. Once the extension is granted, the filer will have a maximum of thirty additional days to provide the recipient statements.

It is important to separately address the Form 1099-NEC. The Form 1099-NEC is due to the IRS and the recipient by January 31st. Additionally, timely submission ensures compliance with regulatory requirements and facilitates efficient processing of tax-related information. An automatic extension is not applicable for the IRS filing. You must mail the Form 8809 to the IRS, sign it, and ensure that it meets one of the criteria specified by the IRS on the form.

An extension for furnishing the return to the recipient would follow the same submission letter process as provided above. The reason for the request should mirror the reasoning selected on the Form 8809.

For state filing extensions, the filer should check with the applicable state(s).

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Form 1099

This document contains general information only and is not a substitute for accounting, tax, or any other professional advice or services. The information provided is considered accurate at the time of publishing and will not be updated with new regulation requirements.

Comply Connect May 2024 – Issue 11

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