Where do i mail 1099 misc copy 1

As a payer, you are required to provide a copy of the 1099-MISC form to the recipient (the person or business you paid) by January 31st of each year. This is known as Copy A.

You should mail Copy A of the 1099-MISC form to the recipient at their last known address. You can also provide it electronically if the recipient has agreed to receive it electronically.

Here are some tips to ensure you mail Copy A correctly:

1. Make sure you have the correct mailing address for the recipient. You can check their records or contact them to confirm the address.
2. Use a first-class mail stamp and mail the form by January 31st to ensure timely delivery.
3. Keep a copy of the form for your records. You may need to provide a copy to the IRS if requested.
4. If you are unable to mail the form, you can also provide it electronically if the recipient has agreed to receive it electronically.

As for the IRS, you are required to file the 1099-MISC form with the IRS by February 28th (March 31st if filing electronically) of each year. You should file Copy B of the form with the IRS, which is the official copy.

Here's where to mail Copy B:

• For paper filers: Mail the 1099-MISC forms to:
  • Internal Revenue Service
  • Attn: 1099-MISC
  • P.O. Box 802514
  • Cincinnati, OH 45280-2514
• For electronic filers: File the 1099-MISC forms through the IRS's FIRE (Filing Information Returns Electronically) system.

Remember to keep a copy of the filed form for your records, as you may need to provide it to the IRS or the recipient if requested.