Most 1099 forms are due to recipients on Feb. 2 for the previous tax year. Forms 1099-B, 1099-S or 1099-MISC with an amount entered in boxes 8 or 14 are due Feb. 17, according to the Internal Revenue Service.
The requirement to furnish the 1099 form is met if it is properly addressed and mailed, electronically posted to a website or emailed on or before the due date, the IRS states. If the regular due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. An issuer may provide the forms much earlier in some situations, such as if they report redemption of a savings bond or sale of a house.