When are 1099s due? Rules, deadlines, and common mistakes
Stay on top of 1099 deadlines, filing rules, and how to avoid penalties.
Written by Kari Brummond—Content Writer, Accountant, IRS Enrolled Agent. Read Kari's full bio
Published Saturday 27 June 2026
Table of contents
Key takeaways
- Form 1099-NEC is due to recipients and the IRS by January 31, with the deadline shifting to the next business day if it falls on a weekend or holiday.
- Form 1099-MISC is due to recipients by January 31, with IRS filing due February 28 on paper or March 31 if e-filing.
- The IRS requires e-filing if you file 10 or more information returns, and penalties for late or incorrect 1099s range from $60 to $680 per form.
- You can request a 30-day filing extension with Form 8809, but you can't extend the deadline to provide copies to recipients.
What is a 1099 form?
A 1099 form is a tax document used to report certain types of income paid by your business to individuals, other businesses, trusts, or estates. The IRS uses these forms to track payments that aren't reported on a W-2.
Small businesses most commonly issue the following 1099 forms:
- 1099-MISC: reports miscellaneous payments made by your business for rent, prizes, royalties, or certain other payments
- 1099-K: reports payments processed through third-party payment networks or payment card transactions that meet the IRS reporting threshold
For a deep dive into the details, check out the IRS's instructions on 1099-NEC and 1099-MISC forms.
When are 1099s due?
Most 1099 forms are due to recipients by January 31 following the tax year. Filing deadlines with the IRS depend on the form type and whether you file on paper or electronically, according to the IRS instructions for Forms 1099-MISC and 1099-NEC. The 1099-NEC is due to the IRS by January 31, while 1099-MISC and 1099-K have later IRS filing deadlines.
Businesses must provide 1099-NEC, 1099-MISC, and 1099-K forms to recipients by the last day of January following the year the payments were made. That's the same as the deadline for providing W-2 forms to your employees.
The 1099 filing deadlines are:
- 1099-NEC paper or e-file: January 31
- 1099-MISC paper file: February 28
- 1099-MISC e-file: March 31
- 1099-K paper file: February 28
- 1099-K e-file: March 31
All due dates of 1099 forms move to the next business day if the date falls on a weekend or holiday. For example, the 1099 deadline for 2025 forms provided to recipients was February 2, 2026, as the last day of January was on a weekend.
Leap years don't automatically change the due date for paper filing 1099-MISC forms. The return is due on February 28 or the next business day, even if it's a leap year.
E-file vs paper deadlines
You must e-file if you issue 10 or more information returns. Again, 1099-NEC forms are due on the last day of January, whether you file electronically or through the mail.
The deadlines for filing 1099-MISC forms depend on whether you mail or e-file the forms. The 1099 filing deadlines for 2025 were:
- March 2, 2026, for 1099-MISC forms filed through the mail
- March 31, 2026, for 1099-MISC forms filed electronically
The deadlines for filing 2026 1099-MISC forms are:
- March 1, 2027, for paper filing
- March 31, 2027, for e-filing
Can I get an extension on the due date of 1099s?
To request a 30-day extension on the 1099 filing deadline, file Form 8809 (Application for Extension of Time to File Information Returns). The IRS grants extensions automatically for 1099-MISC forms, but you must provide a reason to get an extension on the 1099-NEC forms.
This only extends your filing deadline. You still must provide copies to recipients on time; you can't get an extension on the deadline to issue 1099s to recipients.
For more details, check out the IRS's instructions for Form 8809.
How do I fix 1099 errors?
To fix errors on 1099 forms filed by mail, file Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) along with Copy A of the correct 1099 forms. If you e-filed, you must correct errors electronically; you can use the IRS's e-filing systems or the software you used to e-file.
If the only errors were related to your info, as the payer, you should write a letter to the IRS explaining the error and the correct details. This option doesn't apply if you made mistakes on the recipient's details or the amount of the payment.
To learn more about correcting errors, look at the IRS's resource on Form 1096 or in Parts F or H of the 1099 general instructions.
Penalties for late or incorrect 1099s
As of 2026, the IRS applies penalties ranging from $60 to $680 per form for incorrect or late 1099s.
- Up to 30 days late: $60
- 31 days late through August 1: $130
- After August 1 or not filed at all: $340
- Intentional disregard: $680 per form
The penalties may apply twice on the same form if you furnished it to the recipient late and filed it late. The IRS may also apply a $340 penalty per form if you fail to e-file 1099 forms as required; however, the penalty only applies to forms over the 10-form e-filing threshold.
The penalties for incorrect forms don't apply if you made a minor error, such as misreporting the payment by $100 or less or misreporting the tax withheld by $25.
Common 1099 mistakes to avoid
The Form 1099 regulations can be a bit confusing. To stay compliant and avoid common errors, review the 1099 instructions and keep these tips in mind:
- Review the filing thresholds. As of tax year 2026, you only need to file 1099-NEC or 1099-MISC forms if you paid $2,000 in non-employee compensation, rent, prizes, and a few other types of income. However, the threshold for royalties is $10, while the threshold for direct sales of consumer products is $5,000.
- Check inflation adjustments. For tax years 2027 and onward, the filing threshold for 1099-NEC and MISC forms is tied to inflation, so you need to check it annually. Previously, the IRS used the same threshold of $600 for over 50 years.
- Remember exceptions to the rules. You don't have to file 1099-NEC or MISC forms if you pay with a credit card or through a third-party payment processor. You also don't have to issue 1099s to corporations, with the exception of law firms and medical or healthcare payments.
- Get a W-9 before issuing payments. Make sure to collect a W-9 form from any entities that you're paying unless they meet one of the exceptions listed above. That ensures you have the recipient's correct name and tax ID numbers.
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FAQs on 1099 deadlines
Whether you hire freelancers regularly or just pay a service provider once in a while, here are answers to common questions about 1099 deadlines.
When must 1099s be sent to recipients?
You must provide 1099-NEC and 1099-MISC forms to recipients by the last day of January after the year you made payments, or the next business day if that date falls on a weekend or holiday. You must hand-deliver or postmark the forms by that date, or you can provide access online with the recipient's written consent.
How long do companies have to send 1099s?
Businesses have until the last day of January to send 1099s to recipients. They must send 1099-NECs to the IRS by the same deadline, but they have until February 28 to mail paper copies of 1099-MISC forms to the IRS or until March 31 to e-file 1099-MISC forms.
What if I don't receive a 1099 by the deadline?
You can reach out to the payer to ask them to send you the form. However, whether you receive a 1099 form or not, you must report the income on your tax return. Keep in mind that as a small business owner, you may end up receiving and issuing multiple 1099 forms.
Do states have different 1099 deadlines?
Most states don't require 1099 forms unless you withheld state tax, but if filing is required, due dates vary. For example, Colorado uses the same due date as the IRS, while California's due date is the last day of February for mailed forms and the last day of March for e-filed forms. Some states have additional requirements; for example, Massachusetts requires businesses to file an annual report if they filed 1099s or other forms, as explained by the MA Department of Revenue.
Can I e-file if I only have a few 1099s?
Yes, you can e-file a single 1099 form. You can e-file online through the IRS's Information Returns Intake System (IRIS), but first, you'll need a Transmitter Control Code (TCC), which takes about 45 days to get. Alternatively, you can e-file using many types of accounting software or online services.
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