For the 2025 tax year (forms sent out during the 2026 season), most 1099s to recipients must be mailed or otherwise furnished by early February 2026, with some special cases having slightly later dates. The exact deadline depends on the type of 1099 you’re sending.

Core 2026 1099 mailing deadlines

  • Most common rule (what most small businesses need):
    • Form 1099-NEC (nonemployee compensation to contractors) must be furnished to recipients and filed with the IRS by January 31, 2026 (or the next business day if the IRS pushes it; many 2026 calendars show this effectively as February 2, 2026 due to weekend timing).
* Many summaries now describe this practically as “mail by early February 2026,” but you should treat January 31 as the statutory date and check the current-year IRS calendar to confirm if it rolls.
  • Other 1099s that commonly go to individuals:
    • 1099-MISC (miscellaneous income like rent, prizes, some royalties):
      • Copy to recipient generally due January 31, 2026.
  * IRS copy due: **February 28, 2026** if filing on paper, **March 31, 2026** if e‑filing.

* **1099-K** (third‑party payment networks), **1099-R** , similar payor‑type forms:
  * Copy to recipient due **January 31, 2026**.

  * IRS copy: usually **February 28, 2026** paper / **March 31, 2026** electronic.
  • Broker and special-case forms (mailing often later):
    • 1099-B , 1099-S , and some 1099-MISC with data in boxes 8 or 10 often have a mid‑February 2026 recipient deadline (commonly listed around February 15–17, 2026 depending on calendar rules).
* IRS filing for these typically stays at **February 28, 2026** (paper) and **March 31, 2026** (e‑file).

Simple “Quick Scoop” takeaway

  • If you’re paying contractors/freelancers (Form 1099‑NEC): plan to have forms mailed or delivered to them by January 31, 2026 and filed with the IRS the same day.
  • For most other 1099s (like 1099‑MISC, 1099‑K, 1099‑R): aim to get recipient copies out by January 31, 2026 , then meet the Feb 28 (paper) / Mar 31 (e‑file) IRS deadlines.
  • Some investment‑type forms (1099‑B, certain 1099‑MISC boxes, 1099‑S) can be mailed a bit later in mid‑February 2026 , but always verify the specific form instructions for the year you’re filing.

Important caveats

  • The IRS occasionally shifts dates forward to the next business day when a deadline falls on a weekend or federal holiday, so the practical “mail by” date may move slightly (for example, from January 31 to February 2).
  • Always double‑check the current IRS “General Instructions for Certain Information Returns” and the specific instructions for the 1099 form you’re using for the 2025 tax year, since those are the controlling rules if anything differs from online summaries.

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