Furnish 1099 MISC Copy B to the recipient by February 1, 2021. The due date for box 8 or 10 of this form is extended to February 16, 2021. File Copy A of this IRS 1099 MISC form with the IRS by March 1, 2021, if you file on paper. Or, it is by March 31, 2021, if you file electronically