For the 2026 filing season, most 1099 deadlines land on their usual calendar dates, but several shift because they fall on weekends. Form 1099-NEC is due to both contractors and the IRS on February 2, 2026 (the January 31 deadline pushed off a Saturday). Most other recipient copies are due February 2 or February 17, and the IRS copies of those other forms are due March 2 on paper or March 31 electronically. The 1099 deadlines for 2026 are firm, and the per-return penalties start accruing the day after.
2026 Deadlines at a Glance
- February 2, 2026: 1099-NEC due to recipients and to the IRS. Most 1099-MISC (rents, royalties, crop insurance) due to recipients.
- February 17, 2026: 1099-B, 1099-S, and certain 1099-MISC, 1099-DIV, and 1099-INT statements due to recipients.
- March 2, 2026: Most 1099 forms due to the IRS if filing on paper.
- March 31, 2026: Most 1099 forms due to the IRS if filing electronically.
The February 2 and March 2 dates reflect the weekend rollover rule: when a due date lands on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.1Internal Revenue Service. Publication 1099 General Instructions for Certain Information Returns
Recipient Copy Deadlines
Before you file anything with the IRS, you have to get the right form to each person or business you paid. Which deadline applies depends on the type of income.
Forms Due February 2, 2026
Form 1099-NEC, which reports payments of $600 or more to independent contractors and other nonemployees, must reach the recipient by January 31. The same January 31 deadline applies to most payments reported on Form 1099-MISC, including rents (Box 1), royalties (Box 2), and crop insurance proceeds (Box 9).2Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC
Because January 31, 2026, is a Saturday, the effective deadline for all of these is Monday, February 2, 2026.
Forms Due February 17, 2026
Statements that report financial transactions with more complex data get a later furnishing deadline. February 15 is the standard due date for recipient copies of Form 1099-B (broker and barter exchange proceeds), Form 1099-S (real estate transaction proceeds), and Form 1099-MISC when it reports substitute payments in lieu of dividends or interest (Box 8) or gross proceeds paid to an attorney (Box 10).3Internal Revenue Service. General Instructions for Certain Information Returns Certain Forms 1099-DIV and 1099-INT also follow this timeline when they arrive inside a consolidated brokerage statement.
February 15, 2026, is a Sunday, so the deadline shifts to Tuesday, February 17.
IRS Filing Deadlines
Filing with the IRS follows a separate schedule from furnishing recipients. The deadline depends on the form type and whether you file on paper or electronically.
February 2, 2026: Form 1099-NEC
Form 1099-NEC is the only common 1099 that shares the same due date for recipients and the IRS. It must be filed with the IRS by January 31 whether you submit it on paper or electronically. The IRS put this accelerated deadline in place to catch worker misclassification issues earlier in the filing season.4Internal Revenue Service. About Form 1099-NEC, Nonemployee Compensation For the 2026 season, that becomes February 2 because of the Saturday rule.
March 2, 2026: Paper Filing for Other Forms
If you file on paper, most other 1099 forms are due to the IRS by February 28. This covers Form 1099-MISC (all boxes), 1099-DIV, 1099-INT, 1099-B, and others. Paper filers must include Form 1096, the transmittal summary that reports the total number of returns and aggregate dollar amounts being submitted for each type of 1099.5Internal Revenue Service. About Form 1096, Annual Summary and Transmittal of U.S. Information Returns
In 2026, February 28 is a Saturday, so the paper filing deadline moves to Monday, March 2.
March 31, 2026: Electronic Filing
Electronic filers get an extra month. Most 1099 forms filed electronically are due by March 31, which in 2026 falls on a Tuesday and needs no adjustment. The extended window is a deliberate incentive to file electronically, which cuts processing errors on both sides.
The 10-Return Electronic Filing Rule
If your business files 10 or more information returns in a calendar year, you are required to file electronically. That 10-return count is an aggregate across nearly all information return types, including W-2s, all 1099 variants, 1098s, and others. Filing on paper when you’re above the threshold is treated the same as not filing at all, so penalties apply.6Internal Revenue Service. Topic No. 801 Who Must File Information Returns Electronically
Businesses below the threshold can still file on paper, but electronic filing buys you a full extra month against the paper deadline and is faster to process.
How to Get More Time
The IRS offers limited extensions, and the process differs depending on whether you need more time to file with the agency or more time to reach recipients.
Form 8809 for IRS Filing
To request extra time for filing with the IRS, submit Form 8809 (Application for Extension of Time to File Information Returns) by the original due date. For most 1099 forms, this grants an automatic 30-day extension with no explanation required.7Internal Revenue Service. Form 8809 – Application for Extension of Time To File Information Returns
The critical exception is Form 1099-NEC. It does not qualify for an automatic extension. If you need extra time to file 1099-NEC with the IRS, you have to request a non-automatic extension and provide a detailed written justification. The IRS grants those only in extraordinary circumstances like a natural disaster or serious illness.7Internal Revenue Service. Form 8809 – Application for Extension of Time To File Information Returns For other forms, a second 30-day extension is technically available, but it also requires a written explanation and is granted only in extreme situations.
Form 15397 for Recipient Copies
Form 8809 does not extend the deadline for recipient copies. If you need more time for that, you have to submit Form 15397 (Application for Extension of Time to Furnish Recipient Statements), which provides a one-time extension of up to 30 days.8Internal Revenue Service. Extension of Time to Furnish Statements to Recipients
Form 15397 can be submitted online through the IRS website or faxed to the Technical Services Operation office, and it must be received by the original furnishing deadline. Do not mail it. The IRS explicitly says mail submissions are not accepted for furnishing extensions.9Internal Revenue Service. Instructions for Form 15397 – Application for Extension of Time to Furnish Recipient Statements These are granted sparingly. The IRS takes the position that recipients need income data to prepare their own returns on time, so administrative backlog alone will not carry the request.
Penalties for Missing a Deadline
The IRS charges separate penalties for late filing with the agency and late furnishing to recipients, both assessed per return. A single late 1099 where you missed both deadlines can generate two penalties, and the amounts grow the later you file.
2026 Per-Return Amounts
For returns due in 2026, the IRS penalty tiers are:10Internal Revenue Service. Information Return Penalties
- Up to 30 days late: $60 per return
- 31 days late through August 1: $130 per return
- After August 1 or never filed: $340 per return
- Intentional disregard: $680 per return
A business that files fifty 1099-NECs a week late is looking at $3,000 in penalties just on the IRS filing side, with a separate set possible on the recipient side.
Annual Caps and Intentional Disregard
The IRS imposes annual caps on penalties, and the cap is lower for small businesses (those averaging $5 million or less in gross receipts over the prior three tax years) than for larger filers. The specific dollar caps are adjusted annually and published in the General Instructions for Certain Information Returns.10Internal Revenue Service. Information Return Penalties
If the IRS determines that you intentionally ignored the filing requirements rather than simply filing late, the penalty jumps to $680 per return or 10% of the amount you were required to report, whichever is greater. There is no annual cap on intentional disregard penalties, so the exposure is essentially unlimited.10Internal Revenue Service. Information Return Penalties
Reasonable Cause Relief
You can request penalty relief if you have reasonable cause, meaning circumstances genuinely beyond your control prevented timely compliance. The IRS may approve some reasonable-cause requests over the phone using the number on your penalty notice. If that route doesn’t work, you can submit a written request on Form 843.11Internal Revenue Service. Penalty Relief for Reasonable Cause Simple oversight or unfamiliarity with the rules will not qualify. The IRS expects filers to know their obligations, and not realizing that 1099-NEC was due January 31 is not reasonable cause.
Furnishing extensions are hard to get. Filing extensions with the IRS are comparatively straightforward for every form except the 1099-NEC. If you can only save one deadline, save the one to recipients.