Where to mail 1099 nec forms to irs 2022

For the 2022 tax year, the IRS requires that Form 1099-NEC be filed with the IRS by January 31, 2023, and copies be furnished to recipients by January 31, 2023.

Here are the mailing addresses for filing Form 1099-NEC with the IRS:

Paper Filing:

• If you are filing 250 or more Forms 1099-NEC, you must file them on paper with the IRS. The mailing address is:
  • Internal Revenue Service
  • Attn: Forms 1099-NEC
  • P.O. Box 802543
  • Chicago, IL 60680-2543

Electronic Filing:

• If you are filing fewer than 250 Forms 1099-NEC, you can file them electronically with the IRS. You can use the IRS Free File Fillable Forms or other tax preparation software that offers electronic filing.
• The IRS also offers the Electronic Filing of Forms 1099-NEC through the Business and Miscellaneous Income (BMF) Filing System.

Furnishing Copies to Recipients:

• You must furnish a copy of Form 1099-NEC to each recipient by January 31, 2023. You can furnish the forms by:
  • Mailing them to the recipient's last known address
  • Hand delivering them to the recipient
  • Electronically transmitting them to the recipient (if you have their consent)

Remember to keep a copy of the forms you file with the IRS and furnish to recipients for your records.