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 Tuesday 10 November 2026
Table of contents
Key takeaways
- Form 1099-NEC is due to recipients and the Internal Revenue Service (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 2026 1099s range from $60 to $690 per form.
- You can request a 30-day IRS filing extension with Form 8809, and a separate extension for recipient copies with Form 15397.
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-NEC: reports payments made to independent contractors, freelancers, or any other non-employees that provide services to a business
- 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 Xero's guide to 1099-NEC and 1099-MISC filing requirements.
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.
IRS Publication 1099 lists these filing deadlines, including the dates for 1099-K forms:
- 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, and IRS Publication 1099 confirms this. 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 1099 filing deadlines for the 2026 tax year are:
- February 1, 2027, for 1099-NEC forms sent to recipients and the IRS, on paper or e-filed (January 31, 2027, falls on a Sunday)
- March 1, 2027, for 1099-MISC forms filed with the IRS through the mail
- March 31, 2027, for 1099-MISC forms filed with the IRS electronically
For payments made after December 31, 2025 (the 2026 tax year), you generally only need to file a 1099-NEC or 1099-MISC once you've paid someone $2,000 or more in the year, up from $600.
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). Extensions for 1099-MISC forms are generally automatic, but no automatic extension is available for 1099-NEC forms, so the IRS may ask you to explain why you need more time.
This only extends your IRS filing deadline. To get more time to provide copies to recipients, you can request up to 30 extra days with Form 15397, as explained in IRS Publication 1099.
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
For 2026 forms due in 2027, the IRS applies penalties ranging from $60 to $690 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: $690 per form
According to the IRS Guide to Information Returns (Publication 1099), 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 same guide says 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 or less.
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. The IRS will adjust the filing threshold for 1099-NEC and MISC forms for inflation beginning in calendar year 2027, so you need to check it annually. Before the increase, the $600 threshold had been in place since 1954, according to Internal Revenue Bulletin 2026-19.
- Remember exceptions to the rules. According to the IRS instructions for Forms 1099-MISC and 1099-NEC, 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 generally don't have to issue 1099s to corporations, except for payments for legal services and medical or health care 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.
Make 1099 deadlines simpler with Xero
Issuing 1099 forms is pretty straightforward, but missing deadlines or making errors can cost a lot of money. Let Xero help you simplify the process.
Track all payments made to 1099 recipients, including landlords, freelancers, contractors, and service providers. Send contractors a digital W-9 by secure link so their tax details fill in their contact record automatically. Then, quickly generate 1099 reports and e-file 1099 forms through one of Xero's 1099 e-filing partners.
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Or learn more about how easy it is to file 1099s with Xero.
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 if the recipient gives affirmative consent electronically.
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?
State rules vary: some states require 1099 filing even when no state tax was withheld, while others only require it when it was. For example, California's Franchise Tax Board lists February 28 for paper and March 31 for e-filed forms. The Massachusetts Department of Revenue sets its own 1099 filing rules.
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 can take about 45 business days to get, so apply early. Alternatively, you can e-file using many types of accounting software or online services.