Payee Tally / Guide

1099 filing dates for 2026 forms

Forms for payments made in 2026 are due in early 2027. When a due date falls on a weekend, it moves to the next business day, which is why these dates are February 1 and March 1.

General information, not tax or legal advice. For your own situation, ask a tax professional.

Form	To the payee	To the IRS
1099-NEC	February 1, 2027	February 1, 2027 (paper or electronic)
1099-MISC	February 1, 2027 (later when box 8 or 10 is used; see the instructions)	March 1, 2027 on paper; March 31, 2027 electronically

Why February 1 and March 1

The instructions set January 31 for Form 1099-NEC and February 28 for Form 1099-MISC on paper. In 2027, January 31 and February 28 are both Sundays, so each moves to the Monday after.

Ten or more forms

The instructions say the electronic filing threshold is 10, counted across all the information returns you file. Paper filers send Form 1096 with their forms.

Start with the totals

Before any of these dates, you need each payee's total for the year. December is a good time to add them up, and to ask payees for a Form W-9 while they still answer quickly.

Source: the IRS Instructions for Forms 1099-MISC and 1099-NEC (revision for 2026 information), read October 23, 2026.