How to Request an Extension for Delivering 1099 Forms to Recipients

If, for some reason, you cannot timely deliver the 1099-MISC statement to the non-employee(s), you may request an extension to do so from the IRS. The request must be made in writing and include the following information:

  • Payer name (your business name if your business is not a sole-proprietorship);
  • Payer tax identification number (your social security number if business is a sole-proprietorship);
  • Payer address;
  • Type of return (i.e. 1099-MISC);
  • Statement that the requested extension is for providing statements to the recipient(s);
  • Reason for the delay; and
  • Authorized signature

The request for extension must be postmarked by January 31. Extensions are not guaranteed. However, if one is granted, you will have a maximum of 30 days to provide the non-employee(s) with their 1099 statements.

Mail the request to:

Internal Revenue Service

Attn: Extension of Time Coordinator

240 Mural Drive, Mail Stop 4360

Kearneysville, WV 25430