Where do you mail 1099

The 1099 forms are typically mailed to the recipients by January 31st of each year, reporting the income paid to them in the previous tax year. Here are the mailing addresses for the most common types of 1099 forms:

  1. 1099-MISC (Miscellaneous Income):
    • Mail to recipients who received:
      • Rent or royalty payments
      • Prizes and awards
      • Other income (e.g., consulting fees, freelance work)
    • Mailing address: Same as the payer's address (e.g., the business or individual who paid the income)
  2. 1099-INT (Interest Income):
    • Mail to recipients who received:
      • Interest payments from banks, credit unions, or other financial institutions
    • Mailing address: Same as the payer's address (e.g., the bank or financial institution that paid the interest)
  3. 1099-DIV (Dividend Income):
    • Mail to recipients who received:
      • Dividend payments from corporations
    • Mailing address: Same as the payer's address (e.g., the corporation that paid the dividend)
  4. 1099-B (Capital Gains and Losses):
    • Mail to recipients who sold securities (e.g., stocks, bonds, mutual funds) and reported capital gains or losses
    • Mailing address: Same as the payer's address (e.g., the brokerage firm or financial institution that facilitated the sale)
  5. 1099-R (Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.):
    • Mail to recipients who received:
      • Distributions from retirement plans (e.g., 401(k), IRA, pension)
      • Annuity payments
    • Mailing address: Same as the payer's address (e.g., the retirement plan administrator or insurance company)

Remember to check the specific mailing address for each recipient, as it may vary depending on the payer's location or the type of income reported.