Q:

Where should the IRS copy of form 1099 be mailed?

A:

Quick Answer

The IRS copy of form 1099 should be mailed to one of two locations, depending on where the business or individual sending the form resides. Certain states, and those living outside the United States, should send the form to the Department of Treasury's Internal Revenue Center located in Austin, Texas, 73301; people living in other states should send it to the office in Kansas City, Missouri, 64999. Anyone who needs to send form 1099 should check with the IRS website to determine which address to use.

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Full Answer

Form 1099 is used to report any income a person received outside of their regular wages, salary or tips. As of 2015, there are five different types of 1099 forms. The 1099-INT is used to report interest, such as received from a bank account. The 1099-R reports any pension a person has received during the year. Tax refunds received are reported on the 1099-R, while any dividends on brokerage accounts are reported on the 1099-DIV. Income that does not fit any of the categories is considered miscellaneous income and is reported on form 1099-MISC.

The person who is paying out the income must send a the appropriate 1099 form to the payee and to the IRS, using the correct address, by January 31 of the year the income is reported. It is then used by the payee to calculate the correct amount of tax owed.

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