1099 season hub
1099 season, step by step: from W-9s to the January deadline
Every 1099 page and tool we have, in the order you'll need them, plus two free W-9 emails you can copy. Dates come from the IRS's instructions and move automatically when a deadline lands on a weekend.
The one date to know. For 2026 payments, Form 1099-NEC is due to each recipient and to the IRS by Monday, February 1, 2027. Most of the work is getting W-9s in before then, so start now.
The season, in order
November, or now
List who you paid
Pull this year's payments to non-employees from your books. Report nonemployee compensation of at least $2,000 paid to a payee in the year (raised from $600 for payments after 2025; the IRS says it may be adjusted for inflation starting in 2027).
November, or now
Ask for missing W-9s
Send the request email below to anyone you paid without a W-9 on file. Form W-9 collects the payee's correct taxpayer identification number; the payee gives it to you, not to the IRS.
December
Follow up and close the books
Send the reminder email to anyone who hasn't answered. Reconcile accounts so the payee totals you'll report match your books.
Early January 2027
Total each payee and prepare the forms
Add up each payee's payments for the year, compare them with the threshold, and prepare Forms 1099-NEC and 1099-MISC. If you file 10 or more information returns in total, the IRS requires e-filing.
Deadline: Monday, February 1, 2027
Send 1099-NEC to recipients and the IRS
Form 1099-NEC is due to the recipient and to the IRS by January 31, which moves to Monday, February 1, 2027 because January 31, 2027 falls on a weekend. Most Form 1099-MISC recipient copies are due the same day.
After the deadline
Later filings, and 1099s you received
Form 1099-MISC goes to the IRS by Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 electronically. New Jersey's NJ-WT guide sets Tuesday, February 16, 2027 for Forms 1099 filed with the state. If you received a 1099-K or 1099-NEC yourself, match it to your records.
Free W-9 emails you can copy
Plain text, ready to paste into any email program. Replace the words in brackets. They ask for the form and point to the IRS's own copy; they don't ask anyone to email a taxpayer identification number.
W-9 request email
Send this when you first need a W-9, ideally before the first payment, or now for anyone missing one.
W-9 reminder email
Send this a week or two after the first request if you haven't heard back.
Want these as Word letters with more templates? The small business letter templates ($19) include a W-9 request letter.
What the IRS says about Form W-9
- The requester asks for Form W-9 because they must get the payee's correct taxpayer identification number to file an information return. It's for U.S. persons; the instructions say to point foreign persons to the right Form W-8 or Form 8233.
- The form says to give it to the requester and not to send it to the IRS.
- Payments may be subject to backup withholding at 24% if the payee doesn't furnish a taxpayer identification number. Ask your tax professional before acting on this.
- Requesters may use a substitute form that is substantially similar to the official one, and may set up a system to receive W-9s electronically with an electronic signature.
General information from IRS forms and instructions, checked November 2026. Not tax or legal advice; your tax professional decides what applies to you.
Sources
- IRS Form W-9 (Rev. March 2024), Request for Taxpayer Identification Number and Certification
- IRS Instructions for the Requestor of Form W-9 (Rev. March 2024)
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS Instructions for Forms 1099-MISC and 1099-NEC
- IRS: Form 1099-K FAQs for third party filers
- NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions
Questions
When are 1099-NEC forms due?
Form 1099-NEC goes to the recipient and to the IRS by January 31, on paper or electronically, with no automatic extension. When January 31 falls on a weekend, the date moves to the next business day; for 2026 payments that is Monday, February 1, 2027.
Do I send Form W-9 to the IRS?
No. The form itself says to give it to the requester and not to send it to the IRS. You keep it with your records.
What if a contractor won't send a W-9?
The IRS form says payments may be subject to backup withholding at 24% if the payee doesn't furnish a taxpayer identification number. Talk to your tax professional before you withhold.
Can I ask for the W-9 by email?
You can send the request by email. The IRS instructions allow requesters to set up a system to receive W-9s electronically with an electronic signature, so ask your tax professional or software provider what fits; don't ask people to put their number in a plain email.
Is this tax advice?
No. It's a calendar and a set of links built from the IRS's own forms and instructions. Your tax professional decides what applies to your business.