Mailing address for 1099 nec

The mailing address for filing a 1099-NEC form with the IRS depends on the state where the payer is located. Here are the mailing addresses for the IRS:

Paper Filing:

• If the payer is located in the following states, file the 1099-NEC form with the IRS at:
  • Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming:
    • Internal Revenue Service
    • 1099-NEC Filing
    • P.O. Box 802584
    • Chicago, IL 60680-2584
• If the payer is located in the following states, file the 1099-NEC form with the IRS at:
  • District of Columbia, Puerto Rico, U.S. Virgin Islands:
    • Internal Revenue Service
    • 1099-NEC Filing
    • P.O. Box 802584
    • Philadelphia, PA 19101-8025

Electronic Filing:

• You can also file the 1099-NEC form electronically through the IRS's FIRE (Filing Information Returns Electronically) system. The IRS provides instructions on how to file electronically on their website.

State Filing Requirements:

• Some states may require you to file a copy of the 1099-NEC form with the state government. Check with your state's tax authority to determine if this is required and for the mailing address.

Remember to keep a copy of the 1099-NEC form for your records and to provide a copy to the recipient (the non-employee).