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Change to the Form 1099-MISC Filing Requirements in Effect for Tax Year 2018

People calculating financialsStarting with forms filed in 2019 for tax year 2018, taxpayers are required to file separate Forms 1099-MISC reporting non-employee compensation (in box 7), and separate Forms 1099-MISC reporting amounts in all other boxes on the form. Due date for Forms 1099-MISC with box 7 completed is January 31 of the following year, for both electronically and paper-filed forms. Forms 1099-MISC reporting amounts in all other boxes have different due dates. The due date for Forms 1099-MISC reporting amounts in all other boxes (not box 7)  is February 28, if paper-filed, and March 31, if electronically filed. This change also affects submissions of summary Forms 1096. If filing separate 1099-MISC submissions, each requires its own Form 1096.

The extension for filing forms 1099-MISC is still available. Taxpayers may file Form 8809, Application for Extension of Time to File Informational Returns, by the due date of the corresponding Form 1099-MISC, in order to receive an automatic 30-day extension from the original due date. Additional 30-day extension of not more than 30 days can be applied for by submitting a second Form 8809, in certain situations, which are listed on the extension form. The extension forms may not be mailed before January 1, 2019.

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