Quick answer. For 2026 payments, Form 1099-NEC is due to the recipient and the IRS by Monday, February 1, 2027. Form 1099-MISC is due to the IRS by Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 electronically. Pick a form below for the full set.
Find your 1099 dates
Pick a form and year to see the dates.
How the dates are set
The IRS's Publication 1099 (2026), which holds the General Instructions for Certain Information Returns, and the Instructions for Forms 1099-MISC and 1099-NEC give these base dates, in the year after the payments:
- 1099-NEC: January 31 to the recipient and to the IRS, on paper or electronically. No automatic extension.
- 1099-MISC: January 31 to the recipient (February 15 if you report amounts in box 8 or 10); February 28 to the IRS on paper or March 31 electronically.
- 1099-K: January 31 to the payee; February 28 to the IRS on paper or March 31 electronically (IRS 1099-K FAQs). Form 1099-K is filed by card processors, payment apps and marketplaces, not by most small businesses paying vendors.
Weekends and holidays
When a due date falls on a Saturday, Sunday or legal holiday, the IRS treats the form as timely if it is filed or furnished on the next day that isn't one. Legal holidays here mean those in the District of Columbia or statewide holidays where the return is filed. The calculator moves dates past weekends and the federal legal public holidays. Between January 31 and March 31, the only one that can land in the way is Washington's Birthday, the third Monday in February. It doesn't model other states' holidays. A leap year doesn't move February 28 to February 29.
You can check the rollover against the IRS's own 2025 instructions: with January 31, 2026 on a Saturday, 2025 Forms 1099-NEC were due February 2, 2026. Paper filings due February 28 moved to March 2, 2026. Box 8 or 10 statements due Sunday, February 15 moved past Washington's Birthday to Tuesday, February 17, 2026.
E-file threshold
Since 2024, anyone required to file 10 or more information returns in a year must e-file, and the 10 counts all types together, not each form separately (Publication 1099, Part F).
New Jersey
The New Jersey Division of Taxation's NJ-WT guide says payers must file Form 1099 information returns with New Jersey on or before February 15 of the following year (the next business day if that's a weekend or holiday) when the amount paid is $1,000 or more or New Jersey tax was withheld. Since tax year 2020 these filings are electronic only. Payers in the IRS Combined Federal/State Filing program can file with the IRS only, and the IRS shares the information with New Jersey. The guide doesn't address Form 1099-K. The annual NJ-W-3 withholding reconciliation is also due February 15 (Division of Taxation).
Wondering whether you need a 1099 at all? See Do I need to send a 1099? All the federal dates for the season are in the deadline calendar and on the 1099-NEC and W-2 due date page.
Sources
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS Instructions for Forms 1099-MISC and 1099-NEC (12/2026)
- IRS: Form 1099-K FAQs for third party filers
- IRS General Instructions for Certain Information Returns (2025)
- NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions (1099 Reporting)
- NJ Division of Taxation: Reconciling tax withheld with Form NJ-W-3
General information checked November 2026 against the IRS and New Jersey sources above, not tax advice. MCC Solutions is not a CPA firm. Tax year 2027 dates follow the current rules and can change when the IRS publishes new instructions. The calculator runs in your browser, and nothing you enter is sent or saved.
Common questions
What happens when a 1099 deadline falls on a weekend?
The IRS treats the form as on time if it is filed or furnished by the next day that isn't a Saturday, Sunday or legal holiday. For example, January 31, 2027 is a Sunday, so 2026 Forms 1099-NEC are due Monday, February 1, 2027.
Is the 1099-NEC deadline different on paper and electronically?
No. Form 1099-NEC goes to the IRS by January 31 either way, the same day the recipient's copy is due, and there's no automatic extension. Forms 1099-MISC and 1099-K have a later e-file date of March 31.
When do I have to e-file?
If you have to file 10 or more information returns during the year, you must e-file. The count adds up all types together, so a mix of Forms 1099 and W-2 can cross it.
Do I also file 1099s with New Jersey?
New Jersey's withholding guide says Form 1099 information returns are due to the state on or before February 15, filed electronically, for payments of $1,000 or more or when New Jersey tax was withheld. The IRS Combined Federal/State Filing program can forward them. Check the guide for your situation.