For the 2025 tax year (forms you file in calendar year 2026), Form 1099-NEC is due Monday, February 2, 2026 for both the IRS and the recipient copies; they must be filed (e-filed or postmarked) by that date or they are considered late.

Key date for 2026

  • Standard 1099-NEC deadline is January 31, but in 2026 that falls on a weekend, so the due date shifts to the next business day, February 2, 2026.
  • You must provide the form to:
    • The contractor (recipient copy) by February 2, 2026.
* The IRS (paper or e-file) by the same date, February 2, 2026.

Quick comparison vs. other 1099s (2025 tax year)

[3][5][9] [5][7][9][3] [7][9][3][5] [9] [9] [9]
Form What it reports Recipient copy due IRS paper due IRS e-file due
1099-NEC Nonemployee compensation Feb 2, 2026Feb 2, 2026Feb 2, 2026
Most other 1099s Interest, dividends, etc. Feb 2, 2026 (most)Mar 2, 2026 (most)Mar 31, 2026 (most)

Practical tip

  • Aim to have all contractor W‑9s collected and your 1099-NECs ready to go by mid-January 2026 so you’re not scrambling at the February 2 deadline.

Information gathered from public forums or data available on the internet and portrayed here.