For the 2025 tax year (filed during the 2026 season), most 1099 forms are due to recipients by early February 2026 and to the IRS by early March 2026, with a later e‑file deadline of March 31, 2026.

Key 1099 due dates for 2026

  • Recipient copies (most 1099s, including 1099‑NEC):
    Because January 31, 2026 falls on a Saturday, the practical deadline to furnish most 1099 recipient copies is February 2, 2026.
  • Paper filing with the IRS (most 1099s):
    The typical paper‑filing deadline for 1099s for the 2025 tax year is March 2, 2026.
  • Electronic filing with the IRS (all remaining 1099 series):
    The IRS e‑file deadline for most 1099 forms for the 2025 tax year is March 31, 2026.

Special note on 1099‑NEC

  • Form 1099‑NEC for nonemployee compensation generally must be submitted to both recipients and the IRS by the same accelerated deadline tied to January 31; for the 2026 season this effectively lands on February 2, 2026 because of the weekend shift.
  • Many practical guides emphasize preparing 1099‑NEC forms well before the end of January to avoid penalties that can quickly add up per form.

Extensions and penalties (high level)

  • The IRS may allow a 30‑day extension to file certain 1099s if Form 8809 is submitted on or before the original due date of the return.
  • Penalties increase the later a form is filed, with significantly higher exposure for forms filed after August 1, 2026 or not filed at all.

Simple HTML table of main dates

Action Applies to 2026 deadline
Provide 1099 to recipients Most 1099 forms (including 1099‑NEC) February 2, 2026
Paper‑file 1099 with IRS Most 1099 forms March 2, 2026
E‑file 1099 with IRS All remaining 1099 series March 31, 2026

Quick TL;DR

  • Send 1099s to payees by February 2, 2026.
  • Paper‑file with the IRS by March 2, 2026.
  • E‑file with the IRS by March 31, 2026.
  • Consider filing Form 8809 before the original due date if more time is needed, and always confirm specifics with a tax pro or the latest IRS instructions for your exact 1099 type.

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