1099 misc irs mailing address

The IRS mailing address for filing Form 1099-MISC depends on the type of payment and the state where the payment was made. Here are the general mailing addresses:

For payments made to individuals (e.g., independent contractors, freelancers):

• IRS Service Center:
  • Kansas City, MO 64999-0002 (for payments made to individuals in the following states: AL, AR, AZ, CO, FL, GA, IL, IN, IA, KS, KY, LA, MI, MN, MS, MO, MT, NE, NM, NV, OH, OK, OR, PA, SC, SD, TN, TX, UT, WI, WV, WY)
  • Cincinnati, OH 45999-0002 (for payments made to individuals in the following states: CT, DE, DC, HI, ID, IL, IN, MA, MD, ME, MI, MN, NH, NJ, NY, OH, PA, RI, VT, VA, WV)
  • Andover, MA 01810-0953 (for payments made to individuals in the following states: CA, CO, NM, NV, OR, WA, WY)

For payments made to businesses (e.g., corporations, partnerships):

• IRS Service Center:
  • Kansas City, MO 64999-0002 (for payments made to businesses in the following states: AL, AR, AZ, CO, FL, GA, IL, IN, IA, KS, KY, LA, MI, MN, MS, MO, MT, NE, NM, NV, OH, OK, OR, PA, SC, SD, TN, TX, UT, WI, WV, WY)
  • Cincinnati, OH 45999-0002 (for payments made to businesses in the following states: CT, DE, DC, HI, ID, IL, IN, MA, MD, ME, MI, MN, NH, NJ, NY, OH, PA, RI, VT, VA, WV)
  • Ogden, UT 84201-0002 (for payments made to businesses in the following states: AK, AL, AR, AZ, CA, CO, HI, ID, IL, IN, IA, KS, KY, LA, MI, MN, MS, MO, MT, NE, NM, NV, OH, OK, OR, PA, SC, SD, TN, TX, UT, WI, WV, WY)

For payments made to non-US persons (e.g., foreign individuals, foreign corporations):

• IRS Service Center:
  • Andover, MA 01810-0953

Important notes:

• Make sure to use the correct mailing address based on the type of payment and the state where the payment was made.
• Use the correct form (Form 1099-MISC) and attach a copy of the form to the payment.
• File the form with the IRS by January 31st of each year for payments made in the previous calendar year.
• Keep a copy of the form and supporting documentation for your records.

It's always a good idea to check with the IRS or a tax professional if you're unsure about the correct mailing address or any other tax-related questions.