1099 nec recipient info

mrk88 · ‎March 1, 2023

My company is in Missouri. I am filing out a 1099 NEC for an independent contractor. Do I put there address at the time I received their services or their current address? They now live in Texas

leeloo · ‎March 1, 2023

Include their current address. It is up to the contractor to file a part-year (if applicable) return for the money he earned in the previous state.

CatinaT1 · ‎March 1, 2023

You would want to put their current address so that they receive the form.

Be sure to send the IRS copies to the IRS.

Additionally, just so you are aware these forms were due by January 31 and have no automatic 30-day extensions to file unless the business meets certain hardship conditions.