Where to mail 1099 and 1096

The deadlines and mailing addresses for 1099 and 1096 forms vary depending on the type of form and the recipient's location. Here are the general guidelines:

1099 Forms:

• Deadline: January 31st of each year for mailing 1099 forms to recipients.
• Mailing Address: The IRS does not require you to mail 1099 forms to the IRS. However, you must keep a copy of each 1099 form with your records.
• Recipient Mailing Address: You must mail a copy of the 1099 form to the recipient at their last known address. If you have a change of address, you must notify the recipient in writing.

1096 Forms:

• Deadline: January 31st of each year for mailing 1096 forms to the IRS.
• Mailing Address: The IRS requires you to mail the 1096 form to the following address:
  • IRS, Attn: 1096 Forms, PO Box 802543, Chicago, IL 60680-2543
• Electronic Filing: You can also file 1096 forms electronically through the IRS's FIRE (Filing Information Returns Electronically) system.

Additional Tips:

• Make sure to use the correct mailing address and deadline for each type of form.
• Keep a copy of each 1099 and 1096 form with your records.
• If you're filing 1099 forms electronically, you'll need to obtain an Employer Identification Number (EIN) from the IRS.
• If you're filing 1096 forms electronically, you'll need to use the IRS's FIRE system and obtain an EIN.

Remember to check the IRS website for any updates or changes to the mailing addresses and deadlines.