Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Paying an Independent Contractor $600 or More
Form 1099-MISC
If you paid any independent contractors $600 or more during the year, you must furnish the recipient Form 1099-MISC no later than January 31, of the following year.
If January 31 falls on a Saturday, Sunday, or legal holiday, then the next business day is the deadline.
The IRS
Send the IRS a copy of each Form 1099-MISC no later than February 28 of the following year.
If February 28 falls on a Saturday, Sunday, or legal holiday, then the next business day is the deadline.
If you file electronically, you have until March 31.
Your Copy
Keep a copy of each 1099 for your files.
Form 1096
Form 1096, Annual Summary and Transmittal of U.S. Information Returns is used to summarize data on all 1099s you file. File only one Form 1096 along with all 1099s.