Do 1099 have to be mailed

In the United States, the IRS requires that Form 1099-MISC, Miscellaneous Income, be mailed to recipients by January 31st of each year, if the payer is required to file 25 or more copies of the form. This is known as the "mailing deadline."

However, the IRS also allows payers to furnish copies of the 1099-MISC to recipients electronically, as long as the recipient has consented to receive the form electronically. This is known as "electronic filing" or "e-filing."

Here are the rules for mailing and e-filing 1099-MISC forms:

Mailing:

• If you are required to file 25 or more copies of the 1099-MISC, you must mail the forms to recipients by January 31st of each year.
• You must use certified mail, return receipt requested, to prove that the form was mailed.
• You must also keep a copy of the form for your records.

E-filing:

• If you are required to file 25 or more copies of the 1099-MISC, you can furnish copies to recipients electronically, as long as they have consented to receive the form electronically.
• You must use a qualified electronic filing system, such as the IRS's Free File Fillable Forms or a commercial e-filing service.
• You must also keep a copy of the form for your records.

Exemptions:

• If you are required to file fewer than 25 copies of the 1099-MISC, you are not required to mail or e-file the forms.
• You can also choose to mail or e-file the forms, even if you are not required to do so.

It's important to note that the IRS requires payers to keep a copy of the 1099-MISC form for their records, regardless of whether they mail or e-file the form.