IRS Form 1099-MISC and related IRS Form 1096 Due January 31st

As a reminder, the IRS has changed the filing due date for IRS Form 1099-MISC and related IRS Form 1096 from February 28 to January 31 if they are being filed to report non-employee compensation as reported in Box 7 of the 1099-MISC. This January 31, 2017 due date coincides with the date the 1099s are to be distributed to recipients. 1099s that do not report non-employee compensation in Box 7 and the related IRS Form 1096 continue to be due to the IRS on or before February 28, 2017, although the distribution date to recipients remains January 31, 2017.
This and other tax return due date modifications were part of a highway funding bill: H.R. 3236, the “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.”  Learn more.
If you have any questions about tax planning or compliance, please contact your AAFCPAs partner or Julie Chevalier at 774.512.4037 or

About the Author

Julie Chevalier, CPA
Julie is a hands-on leader of AAFCPAs’ tax team. She is responsible for ensuring that clients minimize tax obligations with cutting-edge solutions based upon proven effective and reliable tax expertise.  Her skills are concentrated on state and local taxation (SALT), including: income, franchise, property, payroll and sales and use taxes. She delivers compliance, tax consulting and tax planning solutions for individuals and privately-held businesses in a variety of industries, including: retail, professional services, technology, software, publishing, manufacturing and nonprofit entities. She is highly-sought after for her knowledge on issues related to: physical presence versus economic nexus; state apportionment; tax exposure in relation to FIN 48 financial reporting; and the tax implications of multi-state transactions, such as: mergers, acquisitions, expansions and relocations.

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