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When Is The 1099-K Filing Deadline In 2026?

Companies that process payments through credit cards and digital platforms face a heavy reporting crush at the start of each year, and 2026 will be no different. The IRS expects Form 1099-K to be filed accurately and on time, and late or incorrect filings can trigger avoidable penalties.

This guide walks you through the key Form 1099-K 2026 deadlines, federal and state thresholds, exceptions, and e-file options so you can manage the Form 1099-K reporting cycle with fewer surprises.

What Form 1099-K Reports And Who Needs To File It

Form 1099-K is used to report the total dollar amount a seller received through card transactions or through a third-party network during the year. It’s designed to give the IRS visibility into payments that flow through platforms rather than traditional invoicing channels.

Payers that must issue the form include:

  • Payment settlement entities (PSEs), such as major card processors
  • Third-party settlement organizations (TPSOs), such as online marketplaces and payment apps

Form 1099-K shows gross payments before fees, refunds, chargebacks, or other adjustments because the IRS relies on this total to confirm that income was reported correctly. A copy must be provided to both the seller and the IRS for all reportable payment card transactions and, for third-party network transactions, when the federal reporting threshold is exceeded or whenever any amount of backup withholding has been applied.

Form 1099-K Deadline (2026): Key Dates At A Glance

Below are the 1099-K due dates for reporting 2025 payment activity during the 2026 tax season.

Action Deadline How It’s Sent Notes
Furnish 1099-K Copy B to payees (sellers) February 2, 2026 Electronically (with recipient consent) or by mail Jan 31, 2026, falls on a weekend, so the date moves to the next business day
Paper-file Copy A with IRS March 2, 2026 Mail Copy A with Form 1096 Applicable if you are filing fewer than 10 total information returns for the year, or if you have an approved waiver from the e-file requirement (Form 8508)
E-file Copy A with IRS March 31, 2026 E-file solutions, such as Tax1099, that electronically file Forms 1099-K with the IRS using IRIS in accordance with current IRS e-file specifications (and required Transmitter Control Code procedures) IRS e-file systems open in early January

Payers typically issue seller copies first. Any responses received from sellers, such as updated addresses or name/TIN corrections, can be fixed before the IRS deadline to reduce mismatch notices later.

Updated Filing Thresholds Through 2026

The filing thresholds for Form 1099-K have changed several times in recent years. The IRS adopted a phased approach to help payers adjust.

Tax Year When Filing Is Required Reason for Rule
2024 More than $5,000 Transition relief under IRS Notice 2024-85 (announced Nov. 26, 2024)
2025 >$20,000 & >200 transactions Because PL 119-21 restored the original rule
2026 and later >$20,000 & >200 transactions Same restored rule

Amounts such as shipping charges, sales tax, and tips usually count toward the gross total.

Expert Tip: Maintain clear records throughout the year to make sure that the totals align with what must be reported.

State Reporting Requirements

The majority of states get Form 1099-K data directly from the IRS via the Combined Federal/State Filing (CF/SF) program. Nevertheless, some jurisdictions still require a separate direct filing even if they participate in CF/SF. For example, the District of Columbia participates in CF/SF but requires a direct state submission, and Wisconsin requires direct filing for 1099s with Wisconsin withholding, even if you use CF/SF. Always confirm your state’s current rules.

Platforms such as Tax1099 can automatically submit state copies on the same day the federal file is sent, which helps payers stay compliant with both sets of rules.

Extensions And IRS 1099-K e-File Rule

Payers that need a 1099-K extension, i.e., additional time to file the form, can request an extension with Form 8809. This form generally grants a 30-day extension to file with the IRS when Form 8809 is filed by the original due date of the information returns, and for most forms (other than Forms 1099-NEC, W-2, and certain others), that extension is automatic. However, the extension applies only to the IRS filing deadline, not the date seller copies are due.

As for the mandatory 10-returns e-file rule, if a payer files 10 or more information returns of any type combined (for example, Forms 1099, W-2, or 1042-S), e-filing is required, unless the payer has a waiver, exempting them from e-filing.

Understanding 1099-K Penalties

The IRS may assess penalties when forms are filed late, incorrectly, or not at all. Below are the standard penalty amounts for returns filed during 2026:

How Late the Filing Is Penalty per Form How to Resolve It
Filed within 30 days of the deadline $60 Submit the form promptly; the IRS may waive it with reasonable cause
Filed after 30 days but before August 1, 2026 $130 File as soon as possible and document efforts to correct issues
Filed after August 1, 2026 $340 Even late filings help prevent further compliance issues
Intentional disregard $680 with no maximum File the forms and address IRS notices with a corrective plan

One way to lessen the risk of incurring penalties is by keeping TIN records precise, examining totals prior to filing, and dispatching seller duplicates early to reveal any differences.

A 90-Day Form 1099-K Filing Roadmap for 2026

Keep your Form 1099-K reporting on track with this simple timeline:

  • December 1, 2025: Verify all seller TINs using IRS TIN Matching.
  • January 15, 2026: Run a test file in your e-file system and correct any name/TIN issues.
  • February 2, 2026: Distribute seller copies and keep confirmation records.
  • February 15, 2026: Take care of bounced emails or returned mail.
  • March 20, 2026: Perform a final review to ensure monthly totals match the annual total.
  • March 31, 2026: Submit the IRS e-file and download the acceptance record.

After filing, keep copies of information returns (or be able to reconstruct the data) for at least three years from the due date—four years if backup withholding was imposed.

Real-World Scenarios

Scenario (year & amount) File Form 1099-K? Key deadline
Craft seller on an app (TPSO, 2025) – sells handmade candles through an online marketplace, receiving $3,200 from about 120 sales in 2025. No – the TPSO is below the federal >$20,000 and >200 transactions threshold for 2025 payments.
Ride-share driver (TPSO, 2025) – driver is paid via a rideshare app, with $2,450 in 2025 payouts over 140 trips. No – still below the >$20,000 and >200 transactions TPSO threshold, even though it’s active gig work.
Seller with missing TIN (TPSO, 2025) – online marketplace pays a casual seller $400 in 2025 and withholds 24% backup withholding because the TIN was never provided. Yes – once the TPSO performs backup withholding, it must file Form 1099-K and Form 945 for that payee, even if the TPSO is below the normal 20k/200 threshold. Feb 2 & Mar 31, 2026 (recipient copy / IRS e-file for 2025 payments)
Antique vendor (payment cards only, 2024) – vendor at shows takes $5,800 of 2024 sales exclusively by credit/debit card through a merchant acquirer. Yes – payment card transactions have no de minimis threshold; the merchant acquiring entity must file Form 1099-K even for small totals. Jan 31 & Mar 31, 2025 (recipient copy / IRS e-file for 2024 payments)
Handmade goods seller (TPSO, 2026) – hobby seller uses an app in 2026 and receives $700 from about 35 sales, no backup withholding. No – for 2026 payments, the federal TPSO threshold is still >$20,000 and >200 transactions, so no Form 1099-K is required at the federal level (state rules may differ; income is still taxable).

FAQs

1. Can payers still mail forms if they file only a few?

Yes. Paper filing is allowed when the payer submits fewer than 10 total information returns across all form types.

2. Does Form 8809 extend the deadline to furnish seller copies?

No. Seller copies must be provided by February 2, 2026, even if an IRS extension is requested.

3. What if a payer discovers an error after filing?

A corrected Form 1099-K should be issued as soon as possible. Early corrections reduce the risk of penalties.

4. Do any states require earlier filing deadlines?

Some states, such as Vermont and Wisconsin, may set earlier reporting dates. Filing platforms check state rules automatically.

5. Do personal transfers trigger a 1099-K?

No. Personal gifts and reimbursements that are marked as “non-business” are not reportable.

The Bottom Line

For 2026 filings, furnish 1099-K payee copies by Monday, February 2, 2026, file with the IRS by March 2, 2026, on paper (only if you file fewer than 10 total information returns or have a waiver) or by March 31, 2026, electronically. Note that Form 8809 can extend only the IRS filing deadline—not the payee copy date.

Stay penalty-safe and on schedule with Tax1099. Import payouts (CSV/Excel/API), run TIN Match, deliver recipient copies timely (email/mail), auto-route required state copies, e-file through IRIS, get IRS acknowledgments, and submit corrections quickly.