Hi Thomas,
May I ask how late was your filing and how many 1099s? I was responsible to file 1099-MISC for multiple filers, 30 of them, and the software we have been using had a glitch from their recent upgrade. When I uploaded the electronic file to the IRS website, it only picked up information from one filer instead of all 30 filers. By the time I realized the error, it was already passed the deadline of January 31 for 1099-MISC Box 7 NEC filing.
I then filed for the missing filers 5 business day after January 31, total of 200 forms (payees/recipients) from 29 filers. Some filers have only 3 or 4 forms, and some have about 30 forms, that one electronic file to the IRS contained 200 1099-MISC forms. I am hoping the IRS will not send a penalty notice since it was only a couple of business late, otherwise I may need to response with explanation in 29 separate letters.
I spoke with someone who had been filing 1099-MISC Box 7 to the IRS way after deadline January 31 for the last of couple of years, because she had always thought the deadline was still by end of February, and she have never received a proposed penalty notice. However, her filling only contains 5 forms (payees/recipients) and she usually files by paper, maybe the IRS did not bother with small counts of filings.
