1099-NEC and 1099-MISC filing deadlines for tax year 2026
Form 1099-NEC is due to BOTH the IRS and the recipient by January 31, 2027 for tax year 2026 payments. Form 1099-MISC has a split deadline: recipient copy by January 31, 2027; IRS copy by February 28, 2027 (paper) or March 31, 2027 (electronic).
Key dates at a glance
| Deadline | Date | Notes |
|---|---|---|
| Recipient copies due (1099-NEC + 1099-MISC) | January 31, 2027 | Both forms — get the copy to the recipient by this date. |
| IRS copy due (1099-NEC) | January 31, 2027 | 1099-NEC has same deadline for IRS + recipient. |
| IRS copy due (1099-MISC, paper filing) | February 28, 2027 | Paper-filed 1099-MISC. |
| IRS copy due (1099-MISC, electronic filing) | March 31, 2027 | E-filed 1099-MISC (most filers). |
| Backup withholding deposit (Q4 2026) | January 31, 2027 | If you withheld 24% backup withholding during Q4 2026. |
The full picture
If you paid any non-employee $600+ for services during 2026, you must file Form 1099-NEC by January 31, 2027 — to BOTH the IRS and the recipient. There is no automatic 30-day extension for 1099-NEC like there is for some other information returns; missing the deadline triggers per-form penalties.
If you paid rents of $600+, royalties of $10+, attorney gross proceeds, prizes, or other miscellaneous non-NEC amounts, you must file Form 1099-MISC. The recipient copy is due January 31, 2027; the IRS copy is due February 28, 2027 if filing on paper or March 31, 2027 if filing electronically.
Penalties scale by lateness. For tax year 2026 (filed in 2027), the IRS schedule typically ranges from $60 per form (filed within 30 days) up to $330 per form (filed after August 1 or never filed), with higher penalties for intentional disregard. Penalties apply separately to the IRS filing and the recipient copy — a single missed form can produce two stacked penalties.
Best practice: collect W-9 forms from every non-employee BEFORE the first payment so you have the legal name, business structure, and TIN ready when January rolls around. Waiting until December to chase down W-9s from contractors who have moved on is the most common reason filers miss the deadline.
Frequently asked questions
What's the deadline for 1099-NEC in 2027?
January 31, 2027 — for both the IRS copy AND the recipient copy. There is no automatic extension for 1099-NEC.
When is 1099-MISC due to the IRS?
February 28, 2027 if filing on paper, or March 31, 2027 if filing electronically. The recipient copy is due earlier — January 31, 2027 — regardless of filing method.
What's the penalty for filing 1099 late?
$60 to $330 per form depending on how late you file, with stiffer penalties for intentional disregard. Penalties apply separately to the IRS filing and the recipient copy.