1099-MISC and Moving To A New State

When you send out a 1099-MISC, do you use payee's new address or old address if they moved to a new state? For example, if the work completed in 2018 for you was done in State "A," but in 2019 they moved to State "B," what state address do you put on their 1099-MISC when you send them the form in January 2019?

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1 Best answer

Employee Tax Expert

Mar 14, 2019 9:21:17 AM

You will use the current address of the payee on the 1099-MISC, so in this case it would be the Colorado address. The address section is to ensure a mailed copy will get to them.

When you are filling out the income in Box 17, enter CA as the state.

Level 15

Mar 14, 2019 4:32:51 AM

It’s really a moot point

The more important question is did the payee live / work in more than one state during 2018

If yes, then fill out tax forms for the non-resident state first and then the resident state

Level 1

Mar 14, 2019 7:56:34 AM

Thanks for the reply. In this specific case they only lived in CA for 2018 and moved to CO in 2019. So I could put their CA or CO address on their 1099 and it wouldn't matter? IRS has zero preference?

Level 15

Mar 14, 2019 8:53:41 AM

Correct ; the money was either earned in California and/or they lived in California when the money was earned

CO is a 2019 event from your comments so it has no impact on federal or state of Colorado

Employee Tax Expert

Mar 14, 2019 9:21:17 AM

You will use the current address of the payee on the 1099-MISC, so in this case it would be the Colorado address. The address section is to ensure a mailed copy will get to them.

When you are filling out the income in Box 17, enter CA as the state.

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1099-MISC and Moving To A New State