IRS 1099 Filing Deadline 2026

Dates for 1099 filings may differ depending on the form, but here are the most common dates for most 1099s:

Furnishing copies to recipients: Most recipient copies are due February 2, 2026.
E-filing with the IRS: The IRS due date for most 1099 forms falls on March 31, 2026.

Tax year 2025 means payments made from January 1 to December 31, 2025. For most businesses, the key dates are:

Recipient copies (most forms): February 2, 2026
IRS filing: 1099-NEC: February 2, 2026
1099-MISC: March 2, 2026 (paper) or March 31, 2026 (e-file)

Most “1099s due in 2026” are forms reporting 2025 payments. The first major deadline most businesses hit is February 2, 2026 (recipient delivery for most 1099s and IRS filing for 1099-NEC).

A 1099 is an IRS information return used to report certain types of income other than wages. Businesses commonly use 1099-NEC for contractor payments and 1099-MISC for other reportable payments like rent, prizes/awards, or medical and healthcare payments.

For tax year 2025, most 1099 recipient copies must be furnished by February 2, 2026. Delivery can be by mail, hand delivery, or electronically (with the recipient's consent). Do note that certain 1099 forms have a later recipient deadline—for tax year 2025, Forms 1099-B, 1099-DA, and 1099-S, and Form 1099-MISC only when reporting amounts in box 8 or box 10, must be furnished by February 17, 2026.

For tax year 2025, common IRS deadlines include:

Form 1099-NEC must be filed with the IRS by February 2, 2026 (paper or e-file)
For Form 1099-MISC, March 2, 2026, is the due date if filing on paper, or March 31, 2026, if e-filing

If the statutory due date for any form happens to be on the weekend or a federal holiday, the deadline shifts to the next business day.