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Form 1099-R Due Dates: 2025-2026 Calendar for Retirement Payers

If you’re dealing with retirement payouts, you might be familiar with Form 1099-R. It’s a tax form used to report distributions from retirement accounts. Now, imagine this. You have followed the rules to the letter and taken utmost care to complete the form. But you haven’t paid attention to the 1099-R due date. How do you think this pans out? You attract avoidable late 1099-R penalty from the IRS and the added stress!

In this blog, we cut through the clutter to tell you what’s due, and when, so that you can send 1099-R to IRS on time and be penalty-free!

Who is the Payer?

Before we dive into 1099-R deadline 2026 and the penalties if you err, it’s important to know who qualifies as a payer. A payer is any person or business that makes the retirement payout. This could be an IRA custodian, pension plan, insurance company, or an employer plan trustee.

Basically, if the organization issues or withholds any part of the distribution, it becomes the payer. So, it’s the payer’s responsibility to create and send Form 1099-R to the IRS and the recipient.

Keep this distinction in mind. The one paying out is the payer, and the retiree receiving money is the payee. In this guide, every date we discuss applies to the payer’s duties.

Why Deadlines Matter

How can payers be compliant? The first step is to avoid penalties. And to avoid fines, you need to know the key deadlines. The IRS deadlines are key to enforce timely and accurate records. It does this by matching your numbers to the retiree’s return. This is how late forms result in warning letters.

If you’ve missed a 1099-R due date, you shouldn’t throw in the towel or take your own time to file the form. The IRS penalties escalate with time: $60 (≤ 30 days), $130 (31 days–August 1), $330 (after August 1) and $660 for intentional disregard with no upper limit.

Yes, missing deadlines can cost you an arm and leg. But that’s not all why deadlines matter for payers. Filing forms on time also protects the reputation of your business and helps maintains cash flow.

Skip manual work and deadline stress! Upload your data, validate with our smart checks, and e-file Form 1099-R seamlessly with Tax1099.

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Deadlines for 2026 Tax Season

Payer Task Deadline Who it Covers
Send Copy B to retirees January 31, 2026 Everyone
Mail paper Copy A + Form 1096 February 28, 2026 Fewer than 10 total returns
E-file Copy A March 31, 2026 Everyone (mandatory at ≥ 10 forms)
Ask IRS for 30-day extension (Form 8809) Same day as the IRS due date Moves only the IRS copy

When is Form 1099-R Needed?

As payers, it’s crucial to understand when Form 1099-R must be prepared and issued to both recipients and the IRS. Here are the scenarios when this key tax form is needed:

  • If you paid $10 or more from any qualified retirement account during the tax year. It can be distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts, or pensions.
  • You must issue Form 1099-R also when any federal income tax is withheld from a retirement distribution.
  • Even tax-free rollovers require Form 1099-R. Use Code G in Box 7.

Easy 1099-R Checklist

Instead of scrambling to the finish line, you can have a checklist of all the tasks for an easy 1099-R filing experience. Here are the five easy steps:

  • Collect the retiree’s Tax ID before you make any payment.
  • Instead of struggling at the end of the tax season, be diligent and track payouts every month.
  • Always double-check. Run the free IRS TIN Match service early in January to catch mismatch in numbers.
  • Send retiree copies by January 31. You can either mail or use a secure email with the recipient’s consent.
  • E-file through an IRS-authorized platform like Tax1099 by March 31. Don’t forget to save the “Accepted” receipt from the IRS!

Penalties and Quick Fixes

Penalties for late filing and mistakes can cost you a fortune! It’s important to know the penalty structure and how to fix it in order to minimize the damage. Here’s what late filing will cost you:

  • ≤ 30 days late: $60 per form
  • March 1 – August 1: $130 per form
  • After August 1: $330 per form
  • Intentional disregard: $660 per form with no maximum limit

Fix: If you spot errors, act immediately. Mark “CORRECTED,” resend the copy to the retiree, and re-submit to the IRS right away.

Extra Time and Disaster Relief

Filing Form 1099-R and tracking 1099-R due date can be exhausting. If you ever need a breather, the IRS has these provisions:

  • File Form 8809 to get an automatic 30-day extension on your 1099-R deadline 2026.
  • The January 31 retiree copy deadline never changes. The extensions are only for IRS filings.
  • The IRS can shift all your due dates in a federally declared disaster. Keep an eye on irs.gov/news for the latest announcements.

What About State Filing?

Most states participate in the IRS’ Combined Federal/State Filing (CF/SF) program. As a result, they receive 1099-R forms automatically. However, if you withhold state taxes from distributions (e.g., Wisconsin) or your state opted out of the program, you will need to send an extra copy directly with that state’s Department of Revenue.

Common Mistakes to Avoid

Even seasoned payers make mistakes. Know these common errors so that you dodge costly penalties from the IRS:

  • Reporting the net amount instead of the full payout.
  • Missing early-withdrawal codes.
  • Skipping zero-tax rollovers.

Solution: Tax1099 signup is simple. Run Tax1099’s automated data check before you click “Submit”. A quick double-check will save you correction hassles and unnecessary expenses.

Real-Life Scenarios

Situation What the Payer Does Key Date
$18,000 pension payout Send retiree copy; e-file January 31 / March 31, 2026
$0 taxable rollover (Code G) Report anyway January 31 / March 31, 2026
$9,000 early IRA cash-out with 10% tax withheld List tax in Box 4 January 31 / March 31, 2026
12 payments totaling $600 Form required (passes $10 rule) January 31 / March 31, 2026
Wrong SSN found on May 5, 2026 File a CORRECTED form as soon as possible Before August 1 to limit penalty

FAQs

We have tried to simplify everything you need to know about filing 1099-R and 1099-R due dates. If you still have questions, be have your back!

1. Does the January 31 deadline ever change?

This date never moves. You can file Form 8809 to extend your IRS filing deadline by 30 days, but the recipient copies must always be sent by January 31.

2. Can I paper-file if I only have 5 forms?

Absolutely! You can do this by February 28. But remember that e-filing is always faster and more secure.

3. Do Roth conversions need a form?

Yes. Mark the right code so that the IRS sees it’s a conversion.

4. How long should I keep my records?

Keep your 1099-R form and IRS receipt for at least four years.

5. What happens if I miss the March 31 deadline?

File immediately. The IRS imposes escalating penalties. This means that your penalty depends on late you file. Submit within 30 days to minimize penalties.

6. Are state filings handled automatically?

Most states receive copies through the IRS Combined Federal/State program. But there are exceptions. So, make sure you re-check your state filing requirements.

E-file Form 1099-R with ease! Upload your data, run error checks, and submit your form in minutes with Tax1099.

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