There’s a big change in the 1099 requirements for subcontractors for 2020. Instead of using 1099-MISC, you’ll be using 1099-NEC. You’ll still use 1099-MISC to report all of the other kinds of income like rent, royalties, legal fees, etc. The due date for the 1099-NEC to be filed with the IRS is the end of January. You have to have the 1099-MISCs filed by the end of March if you’re e-filing them and a month sooner if paper filing.
1099-MISC Changes
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