1099-MISC Filing Deadlines for 2013 Reporting
Form 1099-MISC Due Dates
Form 1099-MISC is due each year to the recipient by January 31 and to the IRS by the last day of February.
However, if filing your 1099-MISC electronically the date is extended to March 31st. Each state also varies with its deadlines and requirements.
For example, North Carolina 1099-MISC reflecting NC income tax withheld must be submitted by the last day of February.