Per the IRS 1099-MISC Instructions:
- Filing date when Nonemployee Compensation Payments are reported in box 7: Public Law 114-113, Division Q, section 201, requires you to file Form 1099-MISC if you are reporting nonemployee compensation payments in box 7 on or before January 31, 2018, using either paper or electronic filing procedures.
- For all other reported payments, file Form 1099-MISC by February 28, 2018, if you file on paper, or April 2, 2018, if you file electronically.