1099 Deadlines & Filing Requirements (2026)

Miss a 1099 deadline and the penalties stack up fast — per form, per deadline. The good news: the dates are simple and predictable. Here's the full calendar and what's required.

The key deadline: January 31

For 1099-NEC (nonemployee compensation — what you send contractors), there's one date that matters most:

• January 31 — both the copy to the recipient AND the copy to the IRS are due.

Unlike some other forms, the NEC has no later IRS filing date. Recipient and IRS copies are due the same day.

The full 1099 deadline calendar

  ┌────────────┬──────────────────────────────────────────────┐
  │  DATE      │  WHAT'S DUE                                    │
  ├────────────┼──────────────────────────────────────────────┤
  │  Jan 31    │  1099-NEC to recipient AND to IRS              │
  │  Jan 31    │  1099-MISC copy to recipient                   │
  │  Feb 28    │  1099-MISC to IRS (paper filing)               │
  │  Mar 31    │  1099-MISC to IRS (electronic filing)          │
  └────────────┴──────────────────────────────────────────────┘
  If a deadline falls on a weekend/holiday, it moves to the next business day.

Electronic filing is now required at 10+ forms

The IRS threshold is low: if you're filing 10 or more information returns total (across all form types combined — 1099s, W-2s, etc.), you must file electronically. Paper filing is only allowed under 10 forms. Most businesses with more than a handful of contractors cross this line.

Don't forget state filing

Many states require their own 1099 filing, and the rules vary:

• Some states participate in the IRS's Combined Federal/State Filing (CF/SF) program — filing federally covers the state automatically.
• Others require separate, direct state filing, sometimes with a different deadline.

Check your state's department of revenue. If you pay contractors in multiple states, this multiplies.

Penalties for late or missing 1099s

Penalties are per form and scale with how late you are:

• Up to 30 days late: ~$60/form
• 31 days to Aug 1: ~$130/form
• After Aug 1 or never filed: ~$330/form
• Intentional disregard: ~$660+/form, no maximum

For a business with 15 contractors, "we'll get to it" can turn into thousands in penalties. Don't let it slide.

How to hit every deadline without stress

1. Collect [W-9s](/tools/w9-generator) up front so you're never chasing tax info in January.
2. Track contractor payments all year with a contractor payments tool so totals are already reconciled.
3. Generate forms early with the 1099 generator — aim to start January 5, not January 30.
4. Confirm who even needs one with Who Gets a 1099?.

Frequently asked questions

When are 1099-NEC forms due?

January 31 for both the recipient copy and the IRS copy. There is no later IRS deadline for the NEC.

Do I have to file 1099s electronically?

Yes if you're filing 10 or more information returns total across all types. Under 10, paper is still allowed.

What's the penalty for filing a 1099 late?

It ranges from about $60 per form (up to 30 days late) to $330+ per form (after August 1), and higher for intentional disregard.

What tool helps me meet 1099 deadlines?

Use a platform like Holdings that tracks contractor payments year-round and generates 1099 forms — so the data is ready well before the January 31 deadline.

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The dates don't move, so build the habit: collect W-9s early, track payments with contractor payments all year, and file with the 1099 generator the first week of January.