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    • Beginning in 2017 for 2016 reporting, the filing deadline for 1099-MISC forms reporting non-employee compensation payments in box 7 is January 31; this applies both the forms sent to recipients and to the IRS. Send Copy B to recipients and copy A to the IRS. Forms must either be filed electronically by that date, or mailed, along with Form 1096, and postmarked by January 31.

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