When Are 1099s Due? 2026 Filing Deadlines
Missing a 1099 deadline can result in IRS penalties ranging from $60 to $310 per form — and those costs add up quickly if you file a high volume of returns. This guide covers every key deadline for the 2026 filing season (reporting tax year 2025 payments) so you can plan ahead and file on time.
2026 Filing Deadline Summary
The table below shows the deadlines for the most commonly filed 1099 forms. All dates apply to the 2026 filing season (for payments made during tax year 2025).
| Form | Recipient Copy Due | IRS Paper Filing Due | IRS E-Filing Due |
|---|---|---|---|
| 1099-NEC | January 31, 2026 | January 31, 2026 | January 31, 2026 |
| 1099-MISC (no Box 8/10 data) | January 31, 2026 | February 28, 2026 | March 31, 2026 |
| 1099-MISC (with Box 8/10 data) | February 15, 2026 | February 28, 2026 | March 31, 2026 |
| 1099-INT | January 31, 2026 | February 28, 2026 | March 31, 2026 |
| 1099-DIV | January 31, 2026 | February 28, 2026 | March 31, 2026 |
| 1099-K | January 31, 2026 | February 28, 2026 | March 31, 2026 |
Important: When a deadline falls on a weekend or federal holiday, the due date shifts to the next business day.
1099-NEC Deadlines in Detail
The 1099-NEC has the strictest timeline of any 1099 form. Both the recipient copy and the IRS filing share the same deadline: January 31. There is no automatic extension available for 1099-NEC filings, and the IRS does not grant extensions except in cases of extraordinary hardship.
This means you should begin gathering W-9 information and reconciling payments well before year-end. Learn the full filing process in our step-by-step 1099-NEC guide.
1099-MISC Deadlines in Detail
Unlike the 1099-NEC, the 1099-MISC has staggered deadlines:
- January 31 — Recipient copies must be furnished (February 15 if reporting substitute payments in Box 8 or crop insurance in Box 10).
- February 28 — Paper filings due to the IRS.
- March 31 — Electronic filings due to the IRS.
Not sure which form you need? See our 1099-NEC vs 1099-MISC comparison.
Can You Get an Extension?
For most 1099 forms (except 1099-NEC), you can request an automatic 30-day extension by filing Form 8809 before the original deadline. Key points:
- Form 8809 must be submitted by the original filing due date.
- An extension to file with the IRS does not extend the deadline for furnishing recipient copies.
- The 1099-NEC is not eligible for an automatic extension. Extensions are only granted in cases of hardship approved by the IRS.
- A second 30-day extension may be available in limited circumstances, but it is not automatic.
Penalties for Late Filing
The IRS assesses penalties for each form that is filed late, filed with incorrect information, or not filed at all. Penalty amounts for the 2026 filing season are:
| Filing Delay | Penalty Per Form |
|---|---|
| Up to 30 days late | $60 |
| 31 days late through August 1 | $120 |
| After August 1 or not filed | $310 |
| Intentional disregard | $630 (no maximum) |
Small businesses (average annual gross receipts of $5 million or less) have lower maximum penalties. Read more in our guide to 1099 penalties.
Tips for Staying on Track
- Collect W-9s early — Request a W-9 before making the first payment to any new contractor.
- Reconcile payments in December — Do not wait until January to add up the year's payments. Review your books before year-end.
- E-file to gain time — For 1099-MISC and other forms with staggered deadlines, e-filing gives you an extra month compared to paper filing.
- Use filing software — Automated tools can verify TINs, flag errors, and submit filings in bulk, eliminating most manual work. See our 1099 filing software features.
- Set calendar reminders — Mark key deadlines for October (W-9 collection), December (reconciliation), and January (filing).
Frequently Asked Questions
Can I get an extension to file 1099 forms?
For most 1099 forms (such as 1099-MISC), you can request an automatic 30-day extension by submitting Form 8809 before the original deadline. However, the 1099-NEC is not eligible for an automatic extension — the IRS only grants extensions in cases of extraordinary hardship. Keep in mind that an extension to file with the IRS does not extend your deadline for sending recipient copies.
What if a 1099 deadline falls on a weekend or holiday?
When a filing deadline falls on a Saturday, Sunday, or federal holiday, the due date automatically moves to the next business day. For example, if January 31 falls on a Saturday, the deadline shifts to the following Monday. Always check a calendar at the start of filing season to confirm exact dates.
Are state 1099 filing deadlines different from federal deadlines?
Yes, state deadlines can differ from federal deadlines. Some states participate in the Combined Federal/State Filing Program, which automatically forwards your federal filing to the state. Others require a separate state submission with its own deadline. Check your state's tax agency website or use filing software that handles state filings automatically.
When are recipient copies of 1099 forms due?
For most 1099 forms, including the 1099-NEC and 1099-MISC, recipient copies must be delivered by January 31. The exception is 1099-MISC forms reporting data in Box 8 (substitute payments) or Box 10 (crop insurance), which have a February 15 recipient deadline. Learn more about the full process in our step-by-step filing guide.
What happens if I miss a 1099 filing deadline?
The IRS assesses penalties for each form filed late, with amounts that increase the longer you delay. Penalties start at $60 per form for filings up to 30 days late and can reach $310 per form after August 1. Filing as soon as possible after a missed deadline minimizes your exposure. See our detailed guide on 1099 penalties for the full penalty schedule.