Where to Send 1099-NEC Forms: Mailing Addresses, IRIS, and Deadlines

If you’re filing 1099-NEC forms for tax year 2025, where to send 1099-NEC forms depends on how you’re required to file. Any business submitting 10 or more information returns of any kind in the year must file electronically through the IRS Information Returns Intake System (IRIS) or the older FIRE system. Businesses under that threshold can mail paper Copy A along with a Form 1096 transmittal to one of three IRS processing centers, assigned by the state where your business is located. Every recipient also needs Copy B by the same date. For tax year 2025, the January 31, 2026 deadline falls on a Saturday, so filings are due Monday, February 2, 2026.¹

Paper Mailing Addresses by State

If you qualify to paper file (fewer than 10 total information returns for the year), mail your packet flat, not folded, to the IRS processing center assigned to your principal business location:²

Austin, TX — Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia. Mail to Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213.
Kansas City, MO — 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, Wyoming. Mail to Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256.
Ogden, UT — California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia. Mail to Internal Revenue Service Center, 1973 North Rulon White Blvd., Ogden, UT 84201.
Outside the United States — Mail to Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213.

These addresses can shift year to year. Confirm the current address on the latest Form 1096 instructions before you drop the envelope in the mail.

What Goes in the Paper Packet

Paper filings must use the official scannable red-ink Copy A. Order it free from the IRS at IRS.gov/EmployerForms or buy it from an approved vendor. Do not print Copy A off the IRS website and mail it. The scanners cannot read the downloadable version, and filing an unreadable form can bring a penalty.³

Every batch of paper 1099-NECs travels with a Form 1096 cover sheet summarizing what’s inside. If you’re also mailing other 1099 types, such as 1099-MISC, each form type needs its own separate Form 1096.²

Electronic Filing Through IRIS

If your business files 10 or more information returns of any kind in a year, electronic filing is mandatory. That count aggregates every type of information return you issue, including W-2s, 1099-NECs, and 1099-MISCs. A business sending five W-2s and five 1099-NECs hits the threshold and cannot paper file any of them.⁴ Even under 10 returns, electronic filing is available and generally faster.

IRIS is the free web-based portal the IRS steers filers toward. You can enter 1099-NEC data manually, upload a CSV, handle up to 100 returns per batch, download payee copies, and keep records of what you filed.⁵ No special software is needed. You do need an IRS account, which is verified through ID.me with a photo ID and a selfie or video chat, plus an IRIS Transmitter Control Code you apply for through the online portal.⁶

The FIRE System

Filing Information Returns Electronically (FIRE) is the older bulk-upload platform. It accepts returns only in a specific fixed-width file format, not PDFs or spreadsheets, and requires its own separate Transmitter Control Code. The application can take up to 45 business days to process, so build in time if you go this route.⁷

The IRS has scheduled FIRE for retirement after tax year 2026 (filing season 2027). IRIS will then become the sole intake system for information returns. If you use FIRE now, the IRS recommends applying for an IRIS TCC and starting the transition rather than waiting.⁷

Waiver From Electronic Filing

If you meet the 10-return threshold but can’t file electronically, request a waiver on Form 8508 at least 45 days before the return due date. First-time waiver requests are automatically granted. After that, you must show justification such as undue financial hardship (with two written cost estimates from service bureaus), a federally declared disaster, or lack of internet access.⁸ Mailing paper returns when you were required to e-file is treated as a failure to file, so file for the waiver rather than sending paper and hoping.

Sending Copy B to the Recipient

Every contractor or payee who received $600 or more in nonemployee compensation must get Copy B of their 1099-NEC by the same date you file Copy A with the IRS.⁴ Deliver Copy B by first-class mail to the recipient’s last known address, or hand it to them in person. Unlike Copy A, you can print Copy B and other recipient copies directly from the IRS website.³

Electronic delivery of Copy B is allowed, but only after the recipient gives affirmative consent that hasn’t been withdrawn. You must first provide a disclosure describing the hardware and software they’ll need to access, print, and save the form, and their consent must be given electronically in a way that proves they can open the format you’ll send.⁹ Emailing a PDF without going through this process doesn’t count and carries the same penalties as never sending the form. If a recipient later withdraws consent, switch that person to paper immediately.

On the recipient’s copy, you may truncate their Social Security number or EIN by replacing the first five digits with Xs or asterisks, for example XXX-XX-1234. Truncation is not allowed on Copy A filed with the IRS.¹⁰

State Filing

Many states require their own copy of the 1099-NEC, especially when state income tax was withheld. The Combined Federal/State Filing Program lets the IRS automatically forward your 1099-NEC data to participating states when you e-file through IRIS or FIRE, which can eliminate a separate state submission.¹¹ Some participating states still require a direct filing when state withholding was involved, so don’t assume the federal filing covers everything.

For states outside the program, or those that require a separate filing regardless, submit directly to the state’s department of revenue. Each state sets its own deadlines, portal requirements, and form versions. Check your state’s revenue website early. Some deadlines match the federal date; others give you a few extra weeks.

The Tax Year 2025 Deadline

The statutory deadline for filing Copy A with the IRS and furnishing Copy B to the recipient is January 31, whether you file electronically or on paper.⁴ For tax year 2025, January 31, 2026 is a Saturday, so the deadline moves to the next business day: Monday, February 2, 2026.¹

The 1099-NEC does not qualify for the automatic 30-day extension available on most other information returns. If you need more time, submit Form 8809 on paper with a signature and a qualifying reason. Approval is discretionary and only granted under narrow circumstances such as a catastrophic event, the death or serious illness of the person responsible for filing, a fire or natural disaster, a first year of business, or missing payee data from a Schedule K-1, Form 1042-S, or sick pay statement.¹² Treat the deadline as firm and start preparing returns before year-end.

1
Internal Revenue Service. 2025 General Instructions for Certain Information Returns
2
Internal Revenue Service. Form 1096, Annual Summary and Transmittal of U.S. Information Returns
3
Internal Revenue Service. Form 1099-NEC (Rev. April 2025)
4
Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
5
Internal Revenue Service. E-file Information Returns With IRIS
6
Internal Revenue Service. How to Register for IRS Online Self-Help Tools
7
Internal Revenue Service. Filing Information Returns Electronically (FIRE)
8
Internal Revenue Service. Form 8508, Application for a Waiver from Electronic Filing of Information Returns
9
Internal Revenue Service. Requirements for Furnishing Form 1099-G Electronically
10
eCFR. 26 CFR 301.6109-4 – IRS Truncated Taxpayer Identification Numbers
11
Internal Revenue Service. Combined Federal/State Filing (CFSF) Program State Coordinator Information FAQs
12
Internal Revenue Service. Form 8809 (Rev. December 2025), Application for Extension of Time To File Information Returns