Page 224 - Fontaine Oaks Handbook Directors 062923

Instructions for Payer

To complete Form 1099-MISC, use: File Copy A of this form with the IRS by
• the 2016 General Instructions for Certain Information January 31, 2017, if you are reporting payments in
Returns, and box 7. Otherwise, file by February 28, 2017, if you file on
paper, or by March 31, 2017, if you file electronically. To
• the 2016 Instructions for Form 1099-MISC.
file electronically, you must have software that
To complete corrected Forms 1099-MISC, see the generates a file according to the specifications in Pub.
2016 General Instructions for Certain Information 1220. The IRS does not provide a fill-in form option.
Returns.
Need help? If you have questions about reporting on
To order these instructions and additional forms, go Form 1099-MISC, call the information reporting
to www.irs.gov/form1099misc. customer service site toll free at 1-866-455-7438 or
Caution: Because paper forms are scanned during 304-263-8700 (not toll free). Persons with a hearing or
processing, you cannot file Forms 1096, 1097, 1098, speech disability with access to TTY/TDD equipment
1099, 3921, 3922, or 5498 that you print from the IRS can call 304-579-4827 (not toll free).
website.
Due dates. Furnish Copy B of this form to the recipient
by January 31, 2017. The due date is extended to
February 15, 2017, if you are reporting payments in box
8 or 14.