- August 31, 2026
If you paid independent contractors or made other payments that require information reporting, one of the first things to check is the 1099 filing deadline. Form 1099-NEC and Form 1099-MISC are both used to report certain payments, but their deadlines are not the same.
For most businesses, Form 1099-NEC has the earlier deadline. Form 1099-MISC generally gives you more time to file with the IRS, particularly when you file electronically.
Here are the important dates to keep in mind.
Table of Contents
What is the 1099-NEC Due Date?
Form 1099-NEC is generally due to the IRS by January 31 following the year in which the payments were made.
The same January 31 deadline applies whether you send the form to the IRS on paper or file it electronically. A copy must also generally be furnished to the person or business that received the payment by January 31.
For example, payments made during 2026 are generally reported on Form 1099-NEC by January 31, 2027.
If January 31 falls on a Saturday, Sunday, or legal holiday, the deadline generally moves to the next business day.
Does the 1099-NEC deadline change for e-filing?
No. This is an important difference between Form 1099-NEC and Form 1099-MISC.
You do not get a later IRS deadline simply because you choose to file Form 1099-NEC electronically. The general deadline remains January 31 for both electronic and paper filings. The IRS also requires the recipient’s statement by January 31.
What is the 1099-MISC Due Date?
The deadline for Form 1099-MISC depends on how you file the form with the IRS.
For the standard filing schedule:
- Paper filing: February 28
- Electronic filing: March 31
- Recipient statement: Generally January 31
The recipient deadline is separate from the deadline for sending the form to the IRS. Certain types of amounts reported on Form 1099-MISC can have a different date for furnishing the recipient’s copy, so businesses should check the instructions that apply to the specific payment being reported.
If a federal filing deadline falls on a weekend or applicable legal holiday, the IRS generally moves the due date to the next business day.
1099-NEC vs. 1099-MISC Due Dates
| Form | IRS Paper Filing | IRS Electronic Filing | General Recipient Deadline |
|---|---|---|---|
| Form 1099-NEC | January 31 | January 31 | January 31 |
| Form 1099-MISC | February 28 | March 31 | January 31* |
Some Form 1099-MISC payments have different recipient-statement deadlines.
This difference is important when a business prepares both forms. The January 31 deadline for 1099-NEC should not be confused with the later filing deadline that may apply to Form 1099-MISC.
Why Are 1099-NEC and 1099-MISC Deadlines Different?
Form 1099-NEC is primarily used to report qualifying nonemployee compensation, such as payments for services performed by independent contractors.
Form 1099-MISC is used for several other types of reportable payments. Depending on the circumstances, these can include rent, royalties, certain prizes and awards, medical and health care payments, and certain attorney payments.
Nonemployee compensation was moved from Form 1099-MISC to Form 1099-NEC beginning with payments made in 2020. That change is why businesses that have worked with contractors need to pay particular attention to the January deadline.
Who Needs to File Form 1099-NEC?
A business generally needs to file Form 1099-NEC when it makes qualifying payments for services performed by someone who is not its employee, provided the payment meets the applicable reporting requirements.
For payments made in 2026, the general reporting threshold for nonemployee compensation is $2,000. There are also specific situations where reporting may be required regardless of that general threshold.
The type of payment, the recipient, and the nature of the business relationship all matter when deciding whether a 1099-NEC is required.
Who Needs to File Form 1099-MISC?
Form 1099-MISC covers several categories of miscellaneous payments. Common examples include:
- Rent
- Royalties
- Certain prizes and awards
- Medical and health care payments
- Certain attorney payments
- Certain other payments covered by the IRS reporting rules
The reporting threshold is not identical for every category. For that reason, businesses should look at the payment type rather than assuming that every Form 1099-MISC follows the same dollar threshold.
What Happens If You Miss the 1099 Deadline?
Missing the filing deadline can result in an IRS information-return penalty. The amount depends on how late the return is filed.
For information returns due in 2026, the IRS lists the following penalty amounts per return:
- $60 when filed correctly within 30 days after the due date
- $130 when filed more than 30 days late but by August 1
- $340 when filed after August 1 or not filed
- $680 for intentional disregard
The IRS also applies annual maximums based on the size of the business.
A late filing does not automatically mean the same penalty will apply to every situation. Businesses should consider whether they have reasonable cause or another basis for penalty relief.
Can You Get More Time to File a 1099?
Businesses that need additional time to file certain information returns with the IRS can generally request an extension using Form 8809, Application for Extension of Time to File Information Returns.
An extension to file with the IRS is not necessarily the same as an extension to furnish statements to recipients. These are separate requirements, so businesses should not assume that an IRS filing extension automatically gives them more time to send copies to payees.
Form 1099-NEC also has special timing considerations, which is one reason it is better to start preparing these forms before the January deadline rather than waiting until the last few days.
What Should You Do Before the 1099 Deadline?
The easiest way to avoid a last-minute filing problem is to have the payment information ready before the forms are due.
Start by reviewing the payments your business made during the year. Separate contractor payments from other types of reportable payments and determine which form applies.
It is also worth checking the information you received from each payee. A missing taxpayer identification number, incorrect business name, or old address can turn a simple filing into a correction later.
Before submitting your forms, check:
- Payment amounts
- Recipient names and addresses
- Taxpayer identification numbers
- Whether the payment belongs on Form 1099-NEC or Form 1099-MISC
- Applicable filing thresholds
- IRS and recipient deadlines
- Whether your business is required to file electronically
For 2026, businesses that are required to file 10 or more information returns generally must file electronically. The IRS counts applicable information returns together when determining whether the electronic-filing threshold is met.
What If You Receive a 1099 After the Deadline?
If you are a contractor or other recipient and have not received your Form 1099 by the applicable deadline, contact the payer first. Ask whether the form was prepared and when it was sent.
Not receiving a 1099 does not necessarily mean that income can be left off your tax return. Taxable income generally still needs to be reported even if the information return has not arrived.
Frequently Asked Questions
What is the 1099-NEC due date?
Form 1099-NEC is generally due to the IRS by January 31 following the reporting year. The recipient’s copy is also generally due January 31. The deadline generally applies to both paper and electronic filing.
What is the 1099-MISC due date?
Form 1099-MISC is generally due to the IRS by February 28 when filed on paper or March 31 when filed electronically. The recipient’s statement is generally due January 31, although certain payments have different recipient deadlines.
Is Form 1099-NEC due before Form 1099-MISC?
Yes. Form 1099-NEC generally has a January 31 IRS filing deadline. Form 1099-MISC generally has a February 28 paper deadline or March 31 electronic deadline.
Can I e-file Form 1099-NEC after January 31?
January 31 is the general IRS deadline for Form 1099-NEC, regardless of whether you file electronically or on paper. Filing after the deadline can result in an information-return penalty.
What is the penalty for filing a 1099 late in 2026?
For information returns due in 2026, the penalty is generally $60 per return when filed within 30 days after the due date, $130 when filed more than 30 days late but by August 1, and $340 when filed after August 1 or not filed. Intentional disregard can result in a $680 penalty per return.
Does the 1099-MISC deadline depend on how I file?
Yes. The general IRS deadline is February 28 for paper filing and March 31 for electronic filing.
What happens when the 1099 deadline falls on a weekend?
When the applicable IRS deadline falls on a Saturday, Sunday, or legal holiday, the deadline generally moves to the next business day.
Keep Your 1099 Filing on Schedule
The two dates worth remembering are simple: January 31 for Form 1099-NEC and February 28 for paper or March 31 for electronic Form 1099-MISC filings.
Preparing the forms early gives you time to check payment records, correct recipient information, and deal with any filing issues before the deadline arrives. If your business handles a large number of information returns, getting the process started well ahead of the due date can also help you meet the electronic-filing requirements and avoid unnecessary penalties.
