Where do you mail 1099 nec forms to irs

As a 1099-NEC form is a information return, it is not filed with the IRS. Instead, it is provided to the recipient (the non-employee individual or business) and kept on file by the payer (the business or individual that paid the non-employee).

However, the payer is required to file a copy of the 1099-NEC form with the IRS by January 31st of each year, along with a transmittal form (Form 1096). The payer should mail the 1099-NEC forms and the transmittal form to the IRS at the following address:

Internal Revenue Service Attn: 1099-NEC 1111 Constitution Ave NW Washington, DC 20224-0002

It's important to note that the payer should also provide a copy of the 1099-NEC form to the recipient by January 31st of each year. The recipient should receive a copy of the form by mail or electronically, depending on the payer's method of delivery.

Additionally, the payer should keep a copy of the 1099-NEC forms and the transmittal form for their records, as they may be required to provide them to the IRS or other government agencies in the future.