Need Help With Your Taxes?
Book ConsultationReviewer
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 ProfileIt depends on which Form 1099 you mean and whether you are talking about sending it to the recipient or filing it with the IRS. For 2025 payments reported during 2026 on 2025 Forms 1099, the general deadlines are:
Sent to the recipient
Most Forms 1099 must be furnished to the recipient by January 31, 2026.
Key exceptions (recipient statements due later) include:
- Form 1099‑B
- Form 1099‑DA
- Form 1099‑S
- Form 1099‑MISC if reporting only amounts in boxes 8 or 10
For these recipient statements, the due date is generally February 17, 2026.
Filed with the IRS
Form 1099‑NEC is generally due to the IRS by January 31 whether filed on paper or electronically; for 2025 Forms 1099‑NEC filed in 2026, that due date is January 31, 2026.
Most other Forms 1099 (for example, Forms 1099‑MISC, 1099‑INT, 1099‑DIV, 1099‑R, and 1099‑K) are generally due to the IRS by:
- March 2, 2026, if filed on paper
- March 31, 2026, if filed electronically
These IRS filing deadlines apply to Forms 1097, 1098, 1099 (other than Form 1099‑NEC), 3921, 3922, and W‑2G, unless a specific exception or extension applies.
Practical rule
If you are dealing with the most common contractor form, Form 1099‑NEC, a simple rule of thumb is:
- Recipient copy: January 31, 2026
- IRS filing (paper or electronic): January 31, 2026
If you are dealing with another 1099, such as 1099‑MISC, 1099‑INT, 1099‑DIV, 1099‑R, or 1099‑K, the recipient deadline is generally January 31, 2026, while the IRS deadline is usually March 2, 2026 for paper filing or March 31, 2026 for electronic filing, unless a specific exception applies (for example, the February 17, 2026 date for Forms 1099‑B, 1099‑DA, 1099‑S, and certain 1099‑MISC).
State law note
State information return filing requirements are administered at the state level and may differ from the federal deadlines above. The controlling authority is the applicable state revenue department or tax agency.
Sources
IRS — General Instructions for Certain Information Returns (2025)
IRS — Instructions for Forms 1099‑MISC and 1099‑NEC (04/2025)
IRS — Publication 509, Tax Calendars (2026)
IRS — About Form 1099‑NEC, Nonemployee Compensation
IRS — About Form 1099‑MISC, Miscellaneous Information
This information provided does not, and is not intended to, constitute legal advice.