Form 1099

The filer must send the 1099 forms to the recipient by the end of January. They should mail Forms 1099 and 1096 by the end of February, unless submitting electronically, in which case the deadline is March 31. A 30-day extension can be obtained by filing Form 8809 prior to the original deadline. A professional tax preparer who is requesting an extension for more than 50 different filers must submit Form 8809 electronically.