February 15, 2019
Form 1099-MISC Copy B filing deadline
If you are filing a 1099-MISC, regardless of whether Box 7 is filled, you must get Copy B to the contractor in question no later than February 15, 2019.
February 28, 2019
Form 1099-MISC Copy A filing deadline
If you work with independent contractors, this filing deadline applies to certain types of 1099s.
The IRS offers a thorough explanation. But, in short: If you are filing Form 1099-MISC and don’t have amounts in Box 7, February 28 is the deadline for paper filing. April 1 is the deadline for electronic filing.
You must deliver one copy to the IRS, and one copy to your contractor.
If you are filing a Form 1099-MISC and reporting amounts in Box 7, this deadline doesn’t apply to you. You need to file earlier, on January 31, 2019.