IRS Form 1099 must be filed with the Internal Revenue Service by Feb. 28, or the next business day, if filed by mail, states Real Tax Tools. Employers filing electronically must adhere to a March 31 due date. Employers must send workers a copy of Form 1099 by Jan. 31.
Businesses and individuals who pay $600 or more per fiscal year to independent contractors to perform a job or a service must file a 1099 form for each worker, states Nolo. The work or service must be performed through the course of the employer's trade or business. The IRS doesn't require 1099 forms for personal service providers such as babysitters or housekeepers.