Where to mail 1099

The 1099 series of forms are used to report various types of income to the Internal Revenue Service (IRS) and to the recipients of that income. Here are the mailing addresses for the different types of 1099 forms:

1099-MISC (Miscellaneous Income)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-MISC (for electronic filing)

1099-INT (Interest Income)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-INT (for electronic filing)

1099-DIV (Dividend Income)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-DIV (for electronic filing)

1099-B (Capital Gains and Losses)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-B (for electronic filing)

1099-R (Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-R (for electronic filing)

1099-K (Payment Card and Third-Party Network Transactions)

• Recipients: Mail to the recipient's address listed on the form.
• IRS: Mail to:
  • IRS, Stop 1600, Kansas City, MO 64999-1600 (for paper forms)
  • IRS, Electronic Filing (e-file) for 1099-K (for electronic filing)

Other 1099 Forms

• 1099-A (Acquisition or Abandonment of Secured Property)
• 1099-C (Cancellation of Debt)
• 1099-H (Health Coverage Tax Credit)
• 1099-LTC (Long-Term Care and Accelerated Death Benefits)
• 1099-RV (Rents, Royalties, and Partnerships)

For these forms, follow the same mailing addresses as above.

Important Notes:

• Make sure to use the correct mailing address for the type of 1099 form you are filing.
• If you are filing electronically, you will need to use the IRS's Electronic Filing (e-file) system.
• The IRS recommends filing 1099 forms electronically, as it is faster and more accurate than mailing paper forms.
• Keep a copy of the 1099 form for your records, as you may need to provide it to the recipient or the IRS in the future.