1099 Deadlines for 2026: Federal & State Filing Dates (Complete Guide)

Federal 1099 deadlines are the dates by which payers must furnish 1099 forms to recipients and submit them to the IRS.

For the 2025 tax year, these IRS 1099 due dates apply in 2026. Deadlines vary based on form type and filing method.

If a deadline falls on a weekend or federal holiday, the IRS moves the due date to the next business day.

The most common 1099 deadline for IRS electronic filing is March 31, 2026, while recipient delivery deadlines typically occur earlier.

Deadlines by Common 1099 Form Types

Each 1099 form has its own IRS submission dates and recipient delivery deadlines. Here are some of the earliest deadlines to take note of.

1099-NEC Deadlines

• Recipient delivery: February 2, 2026
• IRS filing: February 2, 2026

The 1099-NEC has the earliest federal filing deadline and does not receive extended electronic filing dates.

General 1099 Deadlines: 1099-MISC (no box 8 or 10), 1099-INT, 1099-DIV, 1099-R, and 1099-G

• Recipient copies: February 2, 2026
• IRS filing: March 31, 2026

These forms follow standard federal 1099 deadlines with later electronic filing due dates.

Other 1099 Deadlines: 1099-MISC (with box 8 or 10), 1099-B, and 1099-S

• Recipient copies: February 17, 2026
• IRS filing: March 31, 2026

These extended recipient delivery deadlines apply only to specific reporting scenarios.

1042-S Deadlines

• Recipient copies: March 16, 2026
• IRS filing: March 16, 2026

While not technically a 1099 form, this form has a unique deadline that is important to note.

What Happens If You Miss the Deadline?

Missing the IRS 1099 due dates can result in penalties that increase over time.

• Penalties apply per form, not per filing
• Penalty amounts increase the longer forms remain unfiled
• Intentional disregard can trigger maximum penalty thresholds

Learn more about late filing penalties and how quickly costs can escalate.

How to File 1099s on Time

Timely 1099 filing depends on early preparation and accurate data collection.

Best practices to meet 1099 filing deadlines 2026:

1. Collect W-9 forms before year-end
2. Reconcile payment totals in early January
3. Prepare forms well ahead of the recipient delivery deadline
4. Choose electronic filing to meet later IRS submission dates
5. Confirm successful IRS acceptance before the final 1099 deadline

FAQs

Q: Are all 1099s due on the same date?

A: No. The 1099-NEC is due February 2, 2026, while many other forms have later IRS electronic filing deadlines. When are 1099s Due?

Q: Do states follow IRS deadlines?

A: Most states use the same deadlines as the IRS for 1099 reporting. However, a few states have their own specific deadlines or requirements. Some states don’t require 1099 reporting.

Q: Can I request an extension?

A: Yes. You may request a filing extension using IRS Form 8809, but extensions do not apply to recipient delivery deadlines.

Q: What if the deadline falls on a holiday?

A: The IRS automatically moves the due date to the next business day.

Q: When do penalties start?

A: Penalties generally begin immediately after the IRS filing deadline and increase over time.

Q: Does eFileMyForms have its own filing cut-off times?

A: Yes. eFileMyForms sets platform cut-off times to help ensure filings are submitted before IRS deadlines. View the full schedule on the eFileMyForms deadlines page.

Don’t miss a deadline.

File your 1099s on time with eFileMyForms.