Where to mail 1099 forms to irs

The IRS does not require you to mail 1099 forms to them. Instead, you are required to provide a copy of the 1099 form to the recipient (the person or business you paid) and keep a copy for your records.

However, you are required to file the 1099 forms with the IRS if you are required to file. Here are the filing requirements:

• You must file Form 1099-MISC with the IRS if you paid $600 or more in rents, salaries, wages, premiums, or other compensation to a non-employee (such as an independent contractor) during the tax year.
• You must file Form 1099-K with the IRS if you processed payments through a third-party network (such as PayPal or Stripe) and the total payment amount exceeded $20,000 and the number of transactions exceeded 200.

To file the 1099 forms with the IRS, you can:

• File electronically through the IRS's FIRE (Filing Information Returns Electronically) system.
• File by mail using Form 1096, Annual Summary and Transmittal of U.S. Information Returns, and attach the 1099 forms.
• Use a third-party filing service to file the forms for you.

The mailing address for filing 1099 forms by mail is:

Internal Revenue Service Attn: Forms and Publications 1111 Constitution Ave NW Washington, DC 20224-0002

Make sure to include the correct form, the correct amount, and the correct recipient information to avoid errors and penalties.

It's also important to note that you should provide a copy of the 1099 form to the recipient by January 31st of each year, and file the form with the IRS by February 28th (March 31st if filing electronically).