Form 1099s are generally due to recipients by January 31, and most must be filed with the IRS by January 31–March 31, depending on the specific 1099 type and whether you e‑file or file on paper. Missing these dates can trigger per‑form penalties that increase the longer you wait to file.

Key 1099 due dates

  • To recipients (contractors, vendors, etc.)
    • Most 1099 forms (including 1099‑MISC and 1099‑NEC) must be sent to recipients by January 31 each year.
* This gives freelancers and contractors time to use the forms when filing their own returns by mid‑April.
  • To the IRS (filers’ deadlines)
    • Form 1099‑NEC: due to the IRS by January 31, whether you file on paper or electronically.
* Many other 1099s (such as 1099‑MISC) are typically due to the IRS by late February if filed on paper, or by March 31 if filed electronically.

* Some states have their own earlier or different 1099 filing deadlines on top of the federal rules.

Mini breakdown: penalties and extensions

  • If you miss the 1099 deadlines, the IRS can assess a penalty per form, with lower amounts if you file within 30 days and higher amounts if you file after that or not at all.
  • You can request extra time to file certain information returns with the IRS (not to delay giving forms to recipients) by submitting an extension form before the normal due date.

Quick HTML table of common deadlines

Form type Due to recipient Due to IRS (paper) Due to IRS (e‑file)
1099‑NEC Jan 31 Jan 31 Jan 31
Many other 1099s (e.g., some 1099‑MISC items) Jan 31 Late Feb (often Feb 28/29) Mar 31

Always confirm the exact year’s instructions for your specific 1099 form, since the IRS can adjust due dates and details over time.

TL;DR: When do 1099s need to be filed? Plan to get them to recipients by January 31 and to the IRS by January 31–March 31 depending on form type and filing method, and file earlier if your state requires it.

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