New filing due date for 2016 Forms W-2, W-3, and 1099-MISC.
Both paper and electronically filed 2016 Forms W-2 and W-3 must be filed with
the Social Security Administration (SSA) by January 31, 2017. Both paper and
electronically filed 2016 Form 1099-MISC must be filed with the IRS by January
31, 2017.
https://www.irs.gov/pub/irs-pdf/p15.pdf
New filing date. Public Law 114-113, Division Q, section
201, requires Form 1099-MISC to be filed on or before January 31, 2017, when
you are reporting nonemployee compensation payments in box 7. Otherwise, file
by February 28, 2017, if you file on paper, or by March 31, 2017, if you file
electronically. The due dates for furnishing payee statements remain the same.
https://www.irs.gov/pub/irs-pdf/i1099msc.pdf
