The 1099 filing deadline depends on the form and where it’s going. Recipient copies of most 1099s are due January 31. Form 1099-NEC must also be filed with the IRS by January 31. Other 1099 forms are due to the IRS by February 28 on paper or March 31 electronically. When any of these dates land on a weekend or holiday, they move to the next business day, and that matters for tax year 2025 filings because January 31, 2026 is a Saturday.
The Deadlines at a Glance
Two obligations run in parallel every filing season: getting statements to the people you paid, and filing the same information with the IRS. They have separate deadlines and separate extension processes.
For recipient copies, the general rule is January 31 of the year after payment for most 1099 forms, including 1099-NEC and 1099-MISC.1Internal Revenue Service. General Instructions for Certain Information Returns (2025) Copies can be postmarked or electronically delivered by that date.
For IRS filing, the 1099-NEC is the outlier. It’s due January 31 whether you file on paper or electronically. Every other 1099 in the series splits by method:
- Paper filing: February 28, with transmittal Form 1096 accompanying the red-ink Copy A of each form.
- Electronic filing: March 31.
The 1099-NEC’s tight, single deadline is why it deserves special attention. Miss it and you’re immediately in penalty territory with no paper-versus-electronic buffer.
2026 Deadlines for Tax Year 2025 Filings
Because January 31, 2026 falls on a Saturday, the calendar shifts:
- Recipient copies of most 1099s: Monday, February 2, 2026.
- IRS filing of Form 1099-NEC: Monday, February 2, 2026.
- IRS paper filing of other 1099s: February 28, 2026 is also a Saturday, so the effective date is Monday, March 2, 2026.
- IRS electronic filing of other 1099s: March 31, 2026 (a Tuesday, unchanged).
The February 15 Recipient Deadline
A few forms give you extra time to reach recipients. Forms 1099-B and 1099-S carry a February 15 recipient deadline, and so does 1099-MISC when you’re only reporting Box 8 (substitute payments in lieu of dividends) or Box 10 (crop insurance proceeds).1Internal Revenue Service. General Instructions for Certain Information Returns (2025) February 15, 2026 is a Sunday, so the actual deadline is Tuesday, February 17, 2026 (Monday is Presidents’ Day).
When Electronic Filing Is Required
If your business files 10 or more information returns of any type during a calendar year, electronic filing is mandatory. The count aggregates every kind of information return, including W-2s, so a small employer with a handful of contractors typically crosses the threshold without realizing it.2Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically
The IRS runs two electronic channels. FIRE (Filing Information Returns Electronically) is the older system. IRIS (Information Returns Intake System) is newer and free through the Taxpayer Portal, which lets you enter up to 100 returns at a time, upload CSV files, download recipient copies, and file corrections in one place.3Internal Revenue Service. E-File Information Returns With IRIS Higher volumes can move through the IRIS Application-to-Application channel. Either IRIS channel requires a Transmitter Control Code, so apply early if you plan to use it.
Extensions
Two different forms cover two different problems.
More Time to File with the IRS: Form 8809
For most 1099 forms, submitting Form 8809 by the original due date gets you an automatic 30-day extension. No explanation needed. If you need still more time, a second 30-day extension is possible but not automatic, and you have to justify it.4Internal Revenue Service. Form 8809 – Application for Extension of Time to File Information Returns
Form 1099-NEC is different. There is no automatic extension. The request has to be filed on paper (not through FIRE or IRIS), you must select a qualifying reason from the form, and you have to sign it. The IRS grants these sparingly, so treat the January 31 deadline as firm.
More Time to Send Recipient Copies: Form 15397
If you can’t get statements to recipients by the deadline, Form 15397 requests a one-time 30-day extension. File it by the original recipient due date. The IRS won’t confirm approval unless something is wrong with the request.5Internal Revenue Service. Form 15397 – Application for Extension of Time to Furnish Recipient Statements
An extension for recipient copies does not extend your IRS filing deadline, and an extension for IRS filing does not extend your recipient deadline. If both are in jeopardy, you file both requests.
Penalties for Missing the Deadline
Penalties apply per return, and they apply separately to failing to file with the IRS and failing to furnish statements to recipients. For returns due in 2026, the per-return amounts are:6Internal Revenue Service. Information Return Penalties
- Filed within 30 days of the due date: $60 per return.
- Filed after 30 days but on or before August 1: $130 per return.
- Filed after August 1, or not filed at all: $340 per return.
- Intentional disregard: $680 per return minimum, with no annual cap.
Annual maximums cap the first three tiers, with lower caps for small businesses (those averaging $5 million or less in gross receipts over the three most recent tax years) and higher caps for larger filers. The intentional disregard penalty has no ceiling and can exceed $680 per return when unreported amounts are substantial.
Speed changes the math. A late 1099-NEC filed February 15 costs $60. The same form filed in September costs $340. For a business with 50 contractors, that gap is $3,000 versus $17,000. And because a missed statement to the recipient is a separate violation from a missed filing with the IRS, both clocks can be running at once.
Fixing an Error After You File
Corrections don’t have a hard deadline, but they interact with the penalty tiers, so sooner is cheaper. A correction filed within 30 days of the original due date keeps you at the $60 tier rather than pushing you into $130 or $340 territory.7Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC
Paper corrections follow the General Instructions for Certain Information Returns. Electronic corrections go through FIRE, the IRIS portal, or IRIS Application-to-Application, depending on how the original was filed. One trap on paper corrections: do not check the VOID box. IRS scanners skip voided forms entirely, which means the correction never lands.
A Note on the 1099-K Threshold
The 1099-K reporting threshold has moved around in recent years. For 2026 filings, it sits at $20,000 in gross payments and more than 200 transactions in a calendar year, after the One Big Beautiful Bill retroactively reinstated the original standard.8Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill The deadline itself follows the standard non-NEC calendar: January 31 to recipients, February 28 on paper to the IRS, March 31 electronically.
The 1099-NEC Threshold Change
For tax year 2025 returns filed in early 2026, the 1099-NEC threshold remains $600 in payments to a non-employee for services. Beginning with tax year 2026 (returns filed in early 2027), that threshold increases to $2,000.9Internal Revenue Service. Publication 1099, General Instructions for Certain Information Returns (2026)10Internal Revenue Service. About Form 1099-NEC, Nonemployee Compensation The change affects who needs a form; it does not change the January 31 deadline for the forms you do have to file.