The one 1099 deadline for 2026 you can’t miss: 1099-NEC is due to both the recipient and the IRS on the same day at the end of January. Most other 1099s split — recipient copies late January or mid-February, but the IRS e-file deadline is March 31. Because January 31, 2026 falls on a Saturday, several end-of-January due dates shift to the next business day. The full form-by-form table is below.
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Every 1099 Has Two Deadlines, Not One
The mistake that causes late-filing penalties isn’t forgetting to file. It’s remembering one deadline and missing the other. Nearly every 1099 has two: one for getting the copy to your recipient, and a separate one for getting the return to the IRS.
For most forms those two dates are weeks apart. Recipient copies tend to be due late January or mid-February, while the IRS e-file isn’t due until March 31. That gap is generous — and it lulls people into thinking the whole thing is a March problem. Then there’s 1099-NEC, which collapses both deadlines onto the same late-January date and punishes anyone who assumed otherwise.
2026 Deadlines, Form by Form
These are the deadlines for tax year 2025 returns filed in 2026, using the e-file date for the IRS column (paper deadlines are earlier). Dates marked with an asterisk have been shifted to the next business day because the statutory date lands on a weekend or holiday.
| Form | Recipient copy due | IRS e-file due |
|---|---|---|
| 1099-NEC | Feb 2, 2026* | Feb 2, 2026* |
| 1099-MISC (no box 8 or 10) | Feb 2, 2026* | Mar 31, 2026 |
| 1099-MISC (with box 8 or 10) | Feb 17, 2026* | Mar 31, 2026 |
| 1099-INT | Feb 17, 2026* | Mar 31, 2026 |
| 1099-DIV | Feb 17, 2026* | Mar 31, 2026 |
| 1099-B | Feb 17, 2026* | Mar 31, 2026 |
| 1099-S | Feb 17, 2026* | Mar 31, 2026 |
| 1099-K | Feb 2, 2026* | Mar 31, 2026 |
| 1099-R | Feb 2, 2026* | Mar 31, 2026 |
| 1098 (mortgage interest) | Feb 2, 2026* | Mar 31, 2026 |
The statutory dates are January 31 and February 15. In 2026, January 31 is a Saturday, so end-of-January deadlines move to Monday, February 2. February 15 is a Sunday and February 16 is Presidents’ Day, so those deadlines move to Tuesday, February 17. Always confirm the exact date against current IRS instructions before you rely on it.
The January 31 NEC Trap
Here’s the one that bites. Unlike almost every other 1099, 1099-NEC has no March 31 grace period. Both the recipient copy and the IRS filing are due at the end of January — February 2 in 2026. If you’ve paid contractors, this is the deadline that matters, and it arrives while you’re still finding your footing in the new year.
The trap is muscle memory. Filers who spent years reporting nonemployee pay in 1099-MISC box 7 — a March deadline — assume the same timing applies. It doesn’t. Since box 7 moved to its own form, 1099-NEC, the deadline moved up more than a month. A landlord who paid a plumber $1,200 in services owes that 1099-NEC in January, not March.
Paper Deadlines Are Earlier — So Just E-file
The IRS column above uses e-file dates. If you file on paper, the IRS deadline is earlier — the end of February rather than March 31 — so paper actually gives you less time, not more. Combine that with the electronic-filing mandate and paper rarely makes sense.
That mandate is the other reason to e-file: if you file 10 or more information returns of any type in aggregate, the IRS requires you to file electronically. The old 250-return threshold is gone. For most businesses, e-filing isn’t a preference anymore — it’s the rule, and it buys you the later March 31 date on most forms.
The later date
E-filing most 1099s gets you to March 31 instead of the end-of-February paper deadline.
Same-day filing
We transmit under our IRS credentials — no 45-day TCC wait when a deadline is close.
Mandate handled
Ten or more returns must be electronic; that’s exactly what IRIS filing does.
Miss the paper window and e-file can still land you inside the deadline the same day.
If You’re Going to Miss One
Penalties for late information returns scale with how late you are and how many forms are involved, and they add up fast across a batch. If a deadline is slipping, you have two real moves: file as soon as you can to cap the penalty, or request more time before the deadline passes.
Form 8809 gets you an automatic extension of time to file with the IRS for most forms — but note it generally does not extend the deadline to furnish the recipient copy, and 1099-NEC extensions are not automatic. Read how the Form 8809 extension works before you count on it, and see 1099 late-filing penalties for what a miss actually costs.
Deadline this week?
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One Note for Next Year
Deadlines are stable year to year, but the reporting thresholds underneath them are not. The 1099-NEC/MISC filing threshold rises from $600 to $2,000 beginning with tax year 2026 (indexed after), and the 1099-K threshold has moved several times. The dates don’t change; who you have to file for might. Plan against next year’s figures in filing deadlines for 2027.
Frequently Asked Questions
When are 1099-NEC forms due for 2026?
When is the IRS e-file deadline for most 1099s in 2026?
Why do recipient and IRS deadlines differ?
Is the paper deadline the same as e-file?
What happens if January 31 falls on a weekend?
Can I get an extension on a 1099 deadline?
Do these dates change for tax year 2026 returns?
Not tax advice. This guide is general information for filers and may not reflect the latest IRS rules; deadlines shift for weekends and holidays and thresholds change. Confirm current-year due dates with the IRS or a tax professional before you file.