There are 11 different variations of forms in the IRS Form 1099 Series. These forms are used to report when a taxpayer has received income from sources other than a wage-paying job. Now with ExpressIRSForms, it’s easier than ever to e-file your 1099 Forms and remain compliant with the IRS.

Form 1099 flow

Choose Form
choose 1099 Form

Form 1099-MISC


Subcontractors, Rental Payments, or Prizes


Form 1099-INT


Banking or Other Financial Institutions

Form 1099-DIV

Form 1099-DIV

Trade Business

Dividends and Distributions

Form 1099-DIV

Form 1099-R

Trade Business

Distributions From Pensions, Annuities, Retirement, etc.

Recipient Delivery

Recipient Delivery(Payee)


Due Date

Federal Filing

Federal Filing (Send to IRS)

State E-file
state filing

State E-File

Due Date

Depends on each state

Paper Filing

Paper Filing

If > 250 Returns



Due Date


Due Date

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1099 Forms Available Through ExpressIRSForms

IRS Form 1099-MISC

Form 1099-MISC is used to report payments for services performed for a business by people who aren’t considered employees (i.e. subcontractors, rent payments, or prizes).

IRS Form 1099-INT

Form 1099-INT is a tax statement provided by payers of interest income. It summarizes income of at least $10 from interest along with associated expenses.

IRS Form 1099-DIV

Form 1099-DIV is a tax statement provided to investors and the IRS by banks and other financial institutions to report dividends and other distributions over $10, including capital gains dividends and exempt-interest dividends.

IRS Form 1099-R

Form 1099-R is used to report various distributions of retirement benefits over $10, including pensions, annuities, profit-sharing plans, IRAs, insurance contracts, or other retirement plans.

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Due Dates for Tax Year 2016




Recipient Delivery

Provide 2016 Form 1099 to all Recipients




Paper Filing Deadline

Paper Filing Deadline to send the 2016 Form 1099




E-file Deadline

E-file Deadline for 2016 IRS
Form 1099

When should a Form 1099 be filed?

Form 1099 should be filed the year following the tax year when the payment reported was made (ex. payments made in 2015 need to be reported in 2016).

  • The recipient copies of your 1099s need to be administered to your payees by January 31.
  • If you’re paper filing your 1099 forms with the IRS, your forms are to be submitted with Form 1096 by the last day of February.
  • When you e-file Form 1099, the deadline to transmit your returns is March 31.

If any of the due dates fall on a weekend or federal holiday, the deadline is automatically extended to the next business day.

What to report when filing Form 1099?

The Form 1099 series consists of different return forms used to report various types of income outside of wages, salaries, and tips, and it can easily be e-filed with ExpressIRSForms. The specific 1099 form you need to file is determined by the type of payments made. Generally, a 1099 is only required if the payment amount is greater than $600 and/or the interest amount received from payments is greater than $10 during the calendar year.

Form 1099 E-filing Requirements

If you have more than 250 forms to file, the IRS requires you to e-file. This 250-or-more requirement applies separately for each type of form. If you meet the requirements to e-file and neglect to, you’ll receive a penalty from the IRS.

When e-filing 1099 forms, Form 1096 isn’t required. Form 1096 is the transmittal form that normally accompanies Form 1099 paper filings to the IRS. Though this form isn’t necessary when e-filing, when you transmit your forms through ExpressIRSForms, we’ll generate a copy you can print for your records.

Form 1099 Corrections

A 1099 Correction Form can be used to amend a previously filed Form 1099. At ExpressIRSForms, our step-by-step guided program makes filing 1099 Correction Forms easier than ever, whether you filed your original 1099 forms with us or not.

If you filed electronically, Form 1099 is due by March 31, 2015. Corrections can be filed after the due date, however you will need to notify the IRS of the correction before submitting it.


Form 1099 Extension

You can file Form 8809, Application for Extension of Time to File Information Returns, with ExpressIRSForms to get an automatic 30-day extension to file your 1099 forms. No signature or explanation is required for the extension, you’ll just need to file Form 8809 by your original due date.

The IRS will send you a letter of explanation approving or denying your request for an additional extension.


Form 1099 Penalties

If you fail to file your 1099 forms correctly, on time, or at all, you could face an IRS penalty. Your total penalty is based on when you’re able to submit the corrected form(s) to the IRS. You can also face a penalty for paper filing when you’re required to e-file.