What is the Deadline for Providing a 1099-MISC to Freelancers and Contractors?

If you have any freelancers and contractors that work for you and earn more than $600 in a given year, you need to provide them with a form 1099-MISC to file with their taxes.

1099-MISC is the form used for miscellaneous income. The deadline for providing freelancers and contractors with this form is January 31st of the year after you've paid them.

You must also provide a 1099-MISC to anyone you have paid at least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.

Form 1099-MISC is also used to report direct sales of $5,000 or more of consumer goods to a buyer for resale anywhere other than a storefront or permanent retail establishment.

However, please note that tax laws and regulations can change over time, so it's always a good idea to consult a tax professional like Peter Witts CPA PC to ensure compliance with current regulations.


I’m Kristin, the PWCPA PC Customer Success Specialist. For more information about this topic, or any other, you can always reach me through our customer ticketing system.