Form 1099‑NEC generally must be mailed or otherwise furnished to recipients and filed with the IRS by January 31 following the tax year ; if January 31 falls on a weekend or legal holiday, the deadline moves to the next business day.

For the current 2025 tax year (forms going out in early 2026), that practical deadline is February 2, 2026, because January 31, 2026 falls on a weekend, so both the IRS filing and the recipient copies are due by February 2, 2026. In other years, you can use the rule of “January 31, or the next business day if that date lands on a weekend or holiday” to know when 1099‑NEC forms have to be mailed.

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