File them immediately. Be sure to use the correct form (1099-NEC or 1099-MISC).
- 1099-NEC is used for independent contractors.
- 1099-MISC is used for royalties or rents as example.
- Instructions for Forms 1099-NEC and 1099-MISC
Filing dates.
Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically. The information about late filing and request for relief are included on this page: Information Return Penalties
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