I have a corp so I don't receive a 1099, but my stock broker isn't sending out 1099s until later this month. I had a vendor send his in February last year, too. Either the Jan. 1 rule no longer applies, or big companies are getting extensions.
Can I get second vote for ANY ONE of the offered answers? That may help.
No, but I can add more confusion.
First, I mistyped my first response. Should say Jan. 31 rule no longer applies.
However, I met with my accountant this morning and he said that the deadline is still January 31 for 1099s being turned into the IRS but companies can ignore that date for 1099s to individuals because it is too much trouble for the IRS to make them comply.
Can I get second vote for ANY ONE of the offered answers?
The answers are not necessarily exclusive. Regarding 1 & 3: not sure if this is a 1-time deal for 2012's 1099s, not an on-going change. Regarding 2: it's not just big companies that can apply for an extension- anyone can file for a 30-day extension.
As all things U.S. tax-related, irs.gov is your friend. Maybe not the chummiest friend or the least obtuse friend, but a friend nonetheless.