There are 2 minor changes to 1099MISC forms in 2016
Public Law 114-113, Division Q, section 201, requires Form 1099-MISC to be filed on or before January 31, 2017, when you are reporting nonemployee compensation payments in box 7. Otherwise, file by February 28, 2017, if you file on paper, or by March 31, 2017, if you file electronically.
The due dates for furnishing payee statements remain the same.
New exceptions to reporting
P.L. 114-14 (compensation for disability or survivor’s benefits for public safety officers) and P.L. 114-113 (compensation for wrongful incarceration).
1099MISC Forms are required for contractors or other non-employees who have received a payment of $600+ in 2016.
Learn more about 1099MISC filing requirements