Filer mechanics
1099 filing deadlines: the 2026 season calendar
For payments made in 2025, Form 1099-NEC is filed with the IRS and furnished to recipients by February 2, 2026. Most other covered information returns are filed by March 2, 2026 on paper or March 31, 2026 electronically, and most recipient statements are due February 2, 2026 (https://www.irs.gov/instructions/i1099gi). A later February 17 recipient-statement date applies to Forms 1099-B, 1099-DA, 1099-S, and Form 1099-MISC when reporting payments only in box 8 or box 10 (same source). Form 1099-NEC has no automatic filing extension, although one nonautomatic 30-day extension may be available under the criteria on Form 8809 (https://www.irs.gov/pub/irs-pdf/f8809.pdf). This page explains the rules for firm review workflows. It is not tax or legal advice.
How to read this calendar
Deadlines attach to the payment year. Payments made in 2025 are reported during filing season 2026, which is the season covered here.
The IRS still serves the 2025 General Instructions as the source for these dates (https://www.irs.gov/instructions/i1099gi). Publication 1099 (2026) is now available, but it is expressly for preparing 2026 returns and therefore governs filing season 2027 rather than the dates on this page (https://www.irs.gov/publications/p1099).
When a regular due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. The 2025 General Instructions already apply that rule to the season dates below (https://www.irs.gov/instructions/i1099gi).
This page lists federal dates only. State information-return programs have separate requirements that are outside this calendar.
The 2026 season calendar
| Date | What is due | Source |
|---|---|---|
| February 2, 2026 | Form 1099-NEC filed with the IRS, on paper or electronically, and furnished to recipients. The statutory January 31 date rolls to the next business day. | https://www.irs.gov/instructions/i1099gi |
| February 2, 2026 | Forms W-2 filed with the Social Security Administration and furnished to employees. | https://www.irs.gov/taxtopics/tc752 |
| February 2, 2026 | Most Forms 1098, 1099, 3921, 3922, and W-2G recipient statements, subject to the special dates and exceptions in the instructions. | https://www.irs.gov/instructions/i1099gi |
| February 2, 2026, or February 10, 2026 when the timely-deposit condition is met | Form 945 for 2025. The regular filing date is February 2. A payer that made deposits timely and in full may file by February 10. | https://www.irs.gov/instructions/i945 |
| February 17, 2026 | Recipient statements for Forms 1099-B, 1099-DA, 1099-S, and Form 1099-MISC when reporting payments only in box 8 or box 10. The statutory February 15 date rolls under the business-day rule. | https://www.irs.gov/instructions/i1099gi |
| March 2, 2026 | Paper filing for most Forms 1097, 1098, 1099, 3921, 3922, and W-2G. The regular February 28 date rolls to the next business day. | https://www.irs.gov/instructions/i1099gi |
| March 31, 2026 | Electronic filing for most Forms 1097, 1098, 1099, 3921, 3922, and W-2G. | https://www.irs.gov/instructions/i1099gi |
| After January 1, 2027 | IRIS is the only IRS electronic filing system for information returns previously received through FIRE, including current-year, prior-year, and corrected returns. | https://www.irs.gov/tax-professionals/about-information-returns-ir-application-for-transmitter-control-code-tcc-for-filing-information-returns-electronically-fire |
Form 1099-NEC uses one filing and furnishing date
Form 1099-NEC is due to the IRS and the recipient on February 2, 2026 for payments made in 2025. The date applies whether the return is filed on paper or electronically (https://www.irs.gov/instructions/i1099gi).
No automatic filing extension is available for Form 1099-NEC. Form 8809 permits one nonautomatic 30-day extension only when a listed line 7 condition is met. The request must be filed on paper, signed by an authorized person, and submitted by the return due date. No additional 30-day extension is available for Form 1099-NEC (https://www.irs.gov/pub/irs-pdf/f8809.pdf).
Use the original deadline unless an extension is properly requested and approved.
Filing extensions and recipient-statement extensions are separate
For most covered information returns other than Forms W-2 and 1099-NEC, Form 8809 provides an automatic 30-day filing extension when submitted by the return due date. An eligible additional 30-day extension may be requested before the first extension expires. The additional request is nonautomatic, paper-only, signed, and requires the applicable line 7 justification (https://www.irs.gov/pub/irs-pdf/f8809.pdf).
A recipient-statement extension uses Form 15397 instead. The current May 2026 form requests a one-time extension of up to 30 days. It may be submitted through the IRS mobile-friendly online forms page or by fax. It may not be submitted by mail, and it must be submitted no later than the applicable recipient-statement due date (https://www.irs.gov/pub/irs-pdf/f15397.pdf).
A filing extension does not extend the recipient-statement deadline. A recipient-statement extension does not extend the IRS filing deadline.
The 1099 extension guide covers the detailed filing-extension workflow.
The 10-return electronic-filing mandate
A filer required to submit 10 or more covered information returns during the year must file electronically. The total is aggregated across information-return types rather than calculated separately for each form type (https://www.irs.gov/instructions/i1099gi).
For most MISC-class returns, electronic filing uses the March 31, 2026 deadline. Form 1099-NEC remains due February 2, 2026 regardless of filing method.
IRIS accepts information returns through the Taxpayer Portal and the application-to-application channel. It also supports corrections and automatic-extension requests (https://www.irs.gov/filing/e-file-information-returns-with-iris).
After January 1, 2027, IRIS is the only IRS electronic filing system for information returns previously received through FIRE (https://www.irs.gov/tax-professionals/about-information-returns-ir-application-for-transmitter-control-code-tcc-for-filing-information-returns-electronically-fire).
When a federal date has passed
When a filing or recipient-statement date has passed, determine which returns or statements remain outstanding and apply the appropriate filing, correction, or extension procedure.
The late-filing penalty guide covers year-specific penalty rules. The corrected 1099 guide covers corrections to forms that were already filed. This calendar does not state penalty amounts.
How this calendar stays accurate
The season dates on this page were verified on July 17, 2026 against the 2025 General Instructions, Topic 752, the current Forms 8809 and 15397, the 2025 Form 945 instructions, and the current IRS IRIS transition pages.
Publication 1099 (2026) was also read during this revision check. Because it is for preparing 2026 returns, it governs filing season 2027 and does not replace the 2025 General Instructions for this calendar.
This page re-verifies at every instructions revision and every January before filing season. Its dates are never carried forward from a prior season by assumption.
Prepare vendor records before filing season
The federal dates above assume that the vendor records and W-9 information are available when filing work begins. W9Finder helps firms collect W-9s, identify incomplete vendor records, track requests and reminders, review submissions, and export approved vendor data for the firm's existing filing process.
W9Finder does not calculate filing deadlines or file information returns.
FAQ
When are 1099s due in 2026?
For payments made in 2025, Form 1099-NEC is filed with the IRS and furnished to recipients by February 2, 2026. Most other covered information returns are filed by March 2, 2026 on paper or March 31, 2026 electronically. Most recipient statements are due February 2, subject to the special February 17 dates and other exceptions in the instructions (https://www.irs.gov/instructions/i1099gi).
Is the deadline different for electronic filing?
For most MISC-class forms, the filing date is March 2, 2026 on paper and March 31, 2026 electronically. Form 1099-NEC is due February 2, 2026 regardless of filing method (https://www.irs.gov/instructions/i1099gi).
Why is the Form 1099-NEC deadline February 2 instead of January 31?
January 31, 2026 falls on a Saturday. A due date falling on a Saturday, Sunday, or legal holiday moves to the next business day (https://www.irs.gov/instructions/i1099gi).
Can Form 1099-NEC receive an extension?
Form 1099-NEC receives no automatic filing extension. One nonautomatic 30-day extension may be available when a listed Form 8809 line 7 condition is met. The request is paper-only, signed, and due by the return filing date (https://www.irs.gov/pub/irs-pdf/f8809.pdf).
How is a recipient-statement extension requested?
Use Form 15397 for a one-time extension of up to 30 days. The current form may be submitted online or by fax and must be filed by the applicable recipient-statement due date. It does not extend the IRS filing deadline (https://www.irs.gov/pub/irs-pdf/f15397.pdf).
When is Form 945 due for 2025 backup withholding?
Form 945 for 2025 is due February 2, 2026. When deposits were made timely and in full, the return may be filed by February 10, 2026 (https://www.irs.gov/instructions/i945).