For the IRS 1099 there are two due dates to be concerned about: the due date to the IRS and the due date to the recipient. In general, the IRS 1099 due date to the IRS is February 28. The due date to the recipient is January 31 in most cases.
There are exceptions to this general rule, depending on the type of 1099 being issued. There are several types of 1099s, covering all sorts of non-wage income.
IRS form 1099-B, PRoceeds From Broker and Barter Exchange Transactions, has a different IRS due date for the Recipient: February 15.
Same goes for IRS form 1099-S, Proceeds from Real Estate Transactions.
Due Date for the Recipient for 1099-MISC for Gross Proceeds paid to attorneys and Substitute dividends and tax-exempt interest payments reportable by brokers are also February 15 rather than January 31 like the rest of the IRS 1099s.