Delaware Advances Filing Due Date for 1099-MISC Forms Reporting Non-Employee Compensation

July 26, 2017 Gerry Nelligan

Delaware recently amended legislation pertaining to information returns, and part of this legislation advances the filing due date for 1099-MISC forms reporting non-employee compensation in Box 7. This brings the filing deadlines in line with the federal calendar.

1099-MISC forms with Box 7 checked will now be due on January 31, 2018 for Tax Year 2017, and will continue to be due on January 31 moving forward. Other 1099s, and 1099-MISC forms where Box 7 is blank, will continue to be due on March 31: for filing year 2018, these forms will be due on April 2 (due to March 31 falling on a weekend).

The post Delaware Advances Filing Due Date for 1099-MISC Forms Reporting Non-Employee Compensation appeared first on Sovos.

About the Author

Gerry  Nelligan

Gerry Nelligan is a Regulatory Analysis Supervisor at Sovos, leading a team of counsels covering information reporting, including 10-Series IRS reporting, Affordable Care Act (ACA) reporting and Automatic Exchange of Information (AEOI). Gerry received his J.D. from Suffolk University Law School and his B.A. from Providence College. He is a licensed attorney in the state of Massachusetts.

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