Are Companies Required To Mail 1099? | Mailing Rules

Most payees must receive their 1099 by Jan. 31, sent by mail or delivered electronically with recipient consent.

January comes fast when you pay contractors, landlords, prize winners, or other non-employees. People want their tax forms. Your business wants clean records and no penalty letters. That’s why this question keeps coming up: do you have to mail a 1099?

The IRS obligation is to furnish the recipient statement on time using an allowed method. Mailing is the common method. It is not the only one. If you choose electronic delivery, the recipient needs to agree in the way the IRS requires.

Are Companies Required To Mail 1099?

No. The IRS does not force every payer to use postal mail for every 1099. What it requires is that you furnish the recipient copy by the due date. You can furnish it by mail, in person in some settings, or electronically when the recipient has consented.

This distinction matters because people often treat “I filed it with the IRS” as the finish line. Filing and furnishing are separate tasks. The recipient copy has its own deadline and its own delivery rules.

What “furnish to the recipient” means

Furnishing means you provide the payee statement copy that corresponds to what you file with the IRS. For many common 1099s, the due date to furnish the recipient statement is January 31 for the prior tax year, including Form 1099-NEC for nonemployee compensation. See the IRS Instructions for Forms 1099-MISC and 1099-NEC for the official timing rules and related requirements.

Two real-life points make furnishing smoother:

• Start with the payee’s paperwork. A completed W-9 gives you a name, address, and taxpayer ID in one place.
• Work ahead of the deadline. Mailing early gives you time to fix returned mail or reissue a corrected copy.

Mailing a 1099 to contractors

Mailing is straightforward: print the recipient statement, place it in an envelope, and send it to the payee’s address on file. The IRS guidance for information returns treats mail as a standard furnishing method across many forms. The IRS General Instructions for Certain Information Returns collects broad rules that apply across the 1099 series, including furnishing methods and due dates.

Do you need certified mail?

Certified mail is not required for typical 1099 furnishing. Many businesses reserve it for higher-risk cases, like repeat returned mail, a payee who disputes receipt each year, or a payment that could trigger a larger dispute.

What address should you use?

Use the payee’s most recent address from a W-9 or another written update the payee provided. If a statement comes back as undeliverable, keep the returned envelope with postal markings and reissue to the updated address once you have it. Those two records—what address you used and what happened—tell a clear story if you ever need to explain your actions.

What proof should you keep?

You do not need a fancy system. A dated mailing log, postage records from your meter or mailing service, or a batch report from your print vendor can work. The goal is simple: you can show when the statements left your hands.

Electronic delivery can replace mail when the recipient agrees

Electronic delivery is allowed for many information returns, yet it hinges on recipient consent. Consent is more than “we have an email address.” The recipient needs to affirmatively agree, and you need a method that shows they can access the statement in the format you will provide. IRS Publication 1179 describes rules for substitute forms and recipient statements and includes the consent concept for electronic furnishing. See Publication 1179.

If you want a clean, repeatable setup, these elements usually keep you safe:

• A clear opt-in screen or form that states the delivery method (email, portal download, or both).
• Instructions on how to access the statement and how to request a paper copy.
• A way to withdraw consent and switch back to mail.
• A plan for bounced emails or undeliverable notices.

Portal postings still need notice

If you post the statement in a portal, recipients need a notice that the statement is available. A portal with silent posting can leave people unaware that their form is ready, which creates complaints and reissue work. Build the notice step into your release process.

Deadlines vary by form

“1099” is a label for many forms. The best way to avoid surprises is to identify the form type first, then map the furnishing date and your delivery method. The table below lists common forms and the general timing pattern most payers see. Always verify the due date for your specific form and reporting boxes in the current IRS instructions.

Common form	Typical recipient statement due date	Notes that affect delivery
1099-NEC	Jan. 31	Often the tightest deadline; mailing in mid-January reduces address problems.
1099-MISC	Jan. 31 (many cases)	Some boxes can use a later furnishing date; match your box selection to the IRS due date table.
1099-INT	Jan. 31	Many issuers rely on portal delivery with stored consent.
1099-DIV	Jan. 31	Brokerage statements can be consolidated; recipients may receive combined reporting packages.
1099-K	Jan. 31	Often issued by payment processors; recipients usually retrieve it from an account dashboard.
1099-B	Mid-February (varies)	Broker reporting can carry later recipient deadlines in some cases.
1099-S	Mid-February (varies)	Real estate reporting has transaction-specific timing rules tied to closing.
1099-R	Jan. 31	Retirement plan statements often allow e-delivery only after opt-in.
1099-G	Jan. 31	Some agencies post statements online; recipients still need notice of posting.

When you mail, “on time” starts with planning

The IRS sets the furnishing deadline. The mail introduces delivery time that you do not control. That’s why many businesses treat the due date as a “latest mail date” only when they have stable addresses and a predictable mailing workflow. If you mail early, you reduce the chance of a payee calling in February asking where their form is.

A simple schedule works for many teams:

• Early January: update vendor addresses and confirm who crossed reporting thresholds.
• Mid-January: print and send the first batch.
• Late January: send stragglers and reissues from returned mail.

Missing W-9, missing TIN, and other data gaps

Data gaps do not remove your duty to furnish. If a payee refuses to return a W-9, you still may need to issue a 1099 based on your payment records. You may also have backup withholding duties in certain cases. The IRS has a central overview that points to the current rules for information returns, e-file requirements, and related guidance: A guide to information returns.

From a delivery standpoint, missing data raises three predictable problems:

• Returned mail. Vendors who avoid paperwork often have stale addresses.
• Higher correction volume. When you finally get a TIN, you may need a corrected statement.
• More manual records. Keep your requests for missing details and any payee replies.

Penalties connect to what you did, and when

The IRS can assess penalties for late filing, late furnishing, and incorrect statements. A business can feel like it acted in good faith and still get hit when the process breaks. That reality makes recordkeeping worth the effort.

Actions that cut down penalty risk year after year:

• Collect W-9s at onboarding and store them with vendor profiles.
• Separate 1099-NEC service payments from other payment types early in your bookkeeping.
• Track delivery method per payee: mail, portal, or email with opt-in.
• Reissue quickly when mail is returned or data is corrected.

How to pick mail vs electronic delivery

The best method is the one you can run cleanly with your tools, your staff, and your vendor base. Mail is forgiving when you do not have opt-ins. Electronic delivery is fast when your consent records are solid and your delivery system is stable.

Decision point	Mail delivery	Electronic delivery
Recipient permission	No opt-in required	Opt-in required
Proof you can store	Mail log, postage record	Consent log, release log
Handling delivery failures	Returned mail, reissue	Bounced email, switch to mail
Speed to recipient	Dependent on postal timing	Near-instant once released
Cost pattern	Printing and postage	System and admin time
Fit for large recipient lists	More handling and postage	Scales well when consent is collected up front

Small edge cases that trip people up

Emailing without consent

If you cannot show a payee’s opt-in, treat email delivery as unsafe. Mail a paper copy right away and fix your consent workflow for next year.

Payee moved after year-end

Mailing to the last address you had from the payee’s records is common. Reissue to the new address once the payee provides it. Keep both addresses in your notes with dates.

Multiple payment streams

If you pay through a marketplace, that platform may issue its own forms for some transactions. Your business still needs to issue statements for payments you made outside that platform. Map payment streams in advance so you know who furnishes which statement.

A quick checklist before you send

• You matched each payee to the correct 1099 form type.
• You verified the furnishing due date for that form.
• You have a current address from the payee’s records.
• If you use e-delivery, you have stored opt-in for that payee.
• You can produce a mailing log or release log if asked.

So, are companies required to mail 1099? Not always. Companies are required to furnish 1099 recipient statements on time. Mailing is one valid way to do it. Electronic delivery can work too when consent and notice are handled correctly.