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When Are 1099-Nec Due 2025. If the deadline falls on any weekend or public holiday, the deadline will move to the next business day. What is the business process for form 1099 rules compliance for 2023? Copy a must be filed (paper or electronic version) with the irs, and copy b must be sent to the contractor by january 31, 2025. Filing 1099 forms is quick and easy with tax1099.