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Wajiha Danish
Wajiha Danish is a Chartered Professional Accountant (CPA, CGA) and the Director at Monily Finance and Accounting LLC. With over 20 years of experience in accounting, financial reporting, audit, and finance operations, she has held senior roles across multinational, energy-sector finance teams, and public accounting. Wajiha is proficient in both US GAAP and IFRS, enabling her to support businesses with complex reporting and compliance requirements.
View ProfileFor 2025 payments reported on 2025 Forms 1099 filed during 2026, the due dates depend on which Form 1099 you mean and whether you are talking about furnishing it to the recipient or filing it with the IRS.
For this 2025→2026 filing season, most Forms 1099 must be furnished to the recipient by January 31, 2026. Because January 31, 2026 falls on a Saturday, the due date moves to Monday, February 2, 2026 under the weekend/holiday rule.
There is an important exception for certain recipient statements. For the 2025→2026 season, the due date to furnish statements to recipients is February 17, 2026 for:
- Form 1099‑B
- Form 1099‑DA
- Form 1099‑S
- Form 1099‑MISC if reporting only amounts in boxes 8 or 10
For filing with the IRS, Form 1099‑NEC is generally due by January 31 whether you file on paper or electronically. For 2025 Forms 1099‑NEC filed in 2026, that date is February 2, 2026 because January 31, 2026 falls on a Saturday.
For most other Forms 1099 for 2025 (such as Forms 1099‑MISC, 1099‑INT, 1099‑DIV, and others), the IRS filing deadline for 2025 forms filed in 2026 is generally:
- March 2, 2026 if filed on paper, and
- March 31, 2026 if filed electronically,
unless a specific exception applies.
If a due date falls on a Saturday, Sunday, or legal holiday, the deadline generally moves to the next business day.
State information‑return deadlines are separate from federal deadlines and may differ. The controlling authority is the applicable state revenue department or tax agency.
Recent legislation has not changed the basic federal due‑date framework for furnishing and filing Forms 1099, though it has affected substantive tax rules and certain thresholds (for example, Form 1099‑K thresholds and digital asset reporting on Form 1099‑DA).
Sources
IRS — General Instructions for Certain Information Returns (2025)
IRS — Instructions for Forms 1099‑MISC and 1099‑NEC (Rev. April 2025 or later)
IRS — A Guide to Information Returns
IRS — Publication 509, Tax Calendars (2026)
This information provided does not, and is not intended to, constitute legal advice.