Where to Mail 1099 Forms to the IRS by State

Where you mail 1099 forms to the IRS by state depends on which of three Submission Processing Centers serves your location. The IRS divides the country into three groups and assigns each to a center in Austin, Kansas City, or Ogden. Use the state where your business’s principal place of operations sits, or your legal residence if you’re filing as an individual. Send Copy A of each 1099 along with a Form 1096 transmittal to the address for your group.¹

Austin Processing Center

Mail to Austin if your business or residence is in Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, or Virginia. Filers located outside the United States also use this address.¹

Internal Revenue Service
Austin Submission Processing Center
P.O. Box 149213
Austin, TX 78714²

Kansas City Processing Center

Mail to Kansas City if you’re in Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming.

Department of the Treasury
IRS Submission Processing Center
P.O. Box 219256
Kansas City, MO 64121-9256²

Ogden Processing Center

Mail to Ogden if you’re in California, Connecticut, the District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, or West Virginia.

Department of the Treasury
IRS Submission Processing Center
1973 North Rulon White Blvd.
Ogden, UT 84201¹

Different Addresses for FedEx, UPS, and DHL

Private carriers can’t deliver to a P.O. Box. If you’re shipping through FedEx, UPS, or DHL Express, use the street address for your assigned center instead:³

Austin: 3651 S IH35, Austin, TX 78741
Kansas City: 333 W. Pershing, Kansas City, MO 64108
Ogden: 1973 Rulon White Blvd., Ogden, UT 84201

Only specific service levels from DHL Express, FedEx, and UPS qualify as “timely mailed” under the IRS timely-filing rule. Economy and ground services generally don’t qualify. The carrier’s written proof of the mailing date serves the same function as a USPS certified mail receipt.⁴

What Goes in the Envelope

The IRS reads paper 1099s through high-speed scanning equipment, and a submission that isn’t machine-readable can be rejected. Three rules keep your package clean.

Use the Red-Ink Copy A

You have to file the official scannable red-ink Copy A. The IRS website’s PDF of the form is not scannable and cannot be printed as your Copy A. Order the official forms from the IRS or buy IRS-approved versions from an office supply vendor. A few less common forms (1099-LTC, 1099-Q, 1099-SA) can be filled in online and printed as Copy A, but 1099-NEC and 1099-MISC, the ones most filers deal with, are not among the exceptions.⁵

Attach a Form 1096 for Each Type of 1099

Form 1096 is the transmittal cover sheet that summarizes the batch behind it. If you’re filing more than one type of 1099, prepare a separate 1096 for each type. Filing both 1099-NEC and 1099-MISC forms means two 1096 transmittals, one for each stack.⁶

Send Copy A Only, Flat, and Loose

Place each Form 1096 on top of its corresponding stack of Copy A forms and mail everything in a flat mailer. Do not fold, staple, tape, or paperclip the forms. Any of those will interfere with the scanners and could get your filing rejected or misread. Only Copy A goes to the IRS. Copy B goes to the recipient, Copy 1 to your state agency if required, and Copy C stays in your records.⁵

When to Mail

Paper-filed 1099-NEC forms are due to the IRS by January 31 of the year after payment. That’s the same date the recipient’s copy is due, so there’s no buffer between the two.⁷

Paper-filed 1099-MISC, along with most other 1099 types like 1099-DIV and 1099-INT, is due by February 28. Electronic filers get until March 31 for those same forms. When a deadline falls on a Saturday, Sunday, or legal holiday, it shifts to the next business day.⁷

If you’re mailing close to the deadline, use USPS certified mail with return receipt requested or an IRS-approved private delivery service so you have proof of a timely postmark. Late filings run into per-return penalties that grow the longer you wait, and those penalties apply separately to the IRS copy and the recipient copy.⁸

Check Whether You’re Allowed to Paper File

Paper filing isn’t available to every filer. If you have 10 or more information returns of any type in total for the year (counting W-2s filed with the Social Security Administration), the IRS requires you to file electronically. Only filers below that threshold can mail paper forms in.⁹

If you’re required to e-file but a genuine hardship prevents it, you can request a waiver by submitting Form 8508 at least 45 days before the filing deadline. An approved waiver covers only the current tax year, so the request has to be renewed each year the hardship continues.¹⁰

Filers under the threshold can still e-file voluntarily through the IRS’s free IRIS portal, which handles any Form 1099 series return and pushes the deadline for most types from February 28 to March 31.¹¹

1
Internal Revenue Service. General Instructions for Certain Information Returns (2025) – Section: D. Where To File
2
Internal Revenue Service. Where to File Form 1096
3
Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
4
Internal Revenue Service. Private Delivery Services (PDS)
5
Internal Revenue Service. General Instructions for Certain Information Returns (2025)
6
Internal Revenue Service. Form 1096 Annual Summary and Transmittal of U.S. Information Returns
7
Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
8
Internal Revenue Service. Information Return Penalties
9
Internal Revenue Service. E-File Information Returns
10
Internal Revenue Service. Topic No. 803, Electronic Filing Waivers or Exemptions and Filing Information Returns
11
Internal Revenue Service. File Form 1099 Series Information Returns for Free Online