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hi Im Lena welcome to my channel if you own a small business and you work with self-employed independent contractors the IRS requires that you file information return form 1099 which reports non-salary income to the IRS the most common forms are 1099 NEC for non-employee compensation and 1099 miscellaneous or miscellaneous income like rent or maybe hiring a lawyer those of you who are subscribed to my channel may remember that we covered these forms in detail in separate videos that I previously uploaded I will share the links below today I want to focus on penalties that the IRS will assess if a 1099 isnt filed on time in addition well talk about the deadlines so when you forget to file the form the IRS will send you a notice of a 1099 late filing penalty or penalties depending on your circumstances with the amount that you now o to the IRS lets start with the filing deadlines keep in mind that you will need to send a copy to both your contractors and the IRS the deadline for eac