Annual Tax Updates

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1099 & W-2 Filing

Payments to Attorneys

Payments to Unincorporated Entities

Due Dates

Where to File

1096/1099

W3/W2

All payments to attorneys of $600 or more are required to be reported on Form 1099-MISC.

The following payments made by your business during the 2020 calendar year must be reported to the IRS on Form 1099.

     • Payments for rents, if $600 or more are required to be reported on form 1099-MISC

     • Payments for services rendered by non-employees if $600 or more are required to be reported on form 1099-NEC

     • Payments for interest if $10 or more are required to be reported on form 1099-INT

     • Forms 1098, 1099, and W-2 must be distributed to the recipients by February 1, 2021

     • Forms 1098 and 1099-MISC (Box 7) must be filed with the IRS by February 1, 2021

     • Form W-2 must be filed with the Social Security Administration by February 1, 2021

If your principal business, office or agency, or legal residence in the case of an individual, is located in New Hampshire, Maine, Vermont, Connecticut, Massachusetts or Rhode Island then you will mail to:


                                                     
Internal Revenue Service                                   Social Security Administration

Austin Submission Processing Center            Direct Operations Center

PO Box 149213                                                      Wilkes-Barre, PA 18769-0001
Austin, TX 73301