1099 Deadlines for Tax Year 2026 (Filed in 2027)

• 1099-NEC: to recipients and the IRS by 2027-02-01 (January 31 falls on a Sunday).
• 1099-MISC: to recipients by 2027-02-01; to the IRS by 2027-03-01 on paper or 2027-03-31 if e-filed.

If you file 10 or more information returns in total, you must e-file (General Instructions). The IRS's free IRIS portal accepts 1099s.

Last reviewed 2026-10-28. General information, not tax advice. The IRS instructions for Forms 1099-MISC and 1099-NEC and your tax adviser decide what applies.