1099 MISC due dates and deadline for 2014-2015

Send Copy B and Copy 2 of the 1099-MISC form to the recipient by February 2, 2015. The due date is extended to February 17, 2015, if you are reporting payments in boxes 8 or 14.

File Copy A of the 1099-MISC form with the IRS by March 2, 2015. 

If you file electronically, the due date is March 31, 2015. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. 

Penalty: If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty of $50 per return for failure to file electronically unless you establish reasonable cause.