--- title: "1099 Season Hub: W-9s Now, 1099-NEC Due February 1" description: "A 1099 season timeline from now to the January 31 deadline and after: who needs a 1099, free W-9 request and reminder emails, our 1099 tools and guides…" url: "https://mcc-solutionsnj.com/bookkeeping/1099-season" --- 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. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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).[Do I need to send a 1099? (free quiz)](/bookkeeping/do-i-need-to-send-a-1099) - [1099 contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) - [1099 tracker template (Excel)](/bookkeeping/templates/1099-contractor-tracker-template) - [1099 contractor dashboard](/bookkeeping/dashboards/1099-contractor-dashboard) - [1099s for landlords and contractors](/bookkeeping/1099s-for-landlords-and-contractors) - [Paying contractors by card or app](/bookkeeping/guides/payment-apps-cards-and-1099-reporting-for-contractors) - 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.Free W-9 request email (below) - [W-9 forms: collecting and storing them](/bookkeeping/guides/w-9-forms-collecting-and-storing-contractor-info) - [What Form W-9 is](/bookkeeping/glossary/form-w-9) - [W-9 tracker script (finds who's missing and drafts emails)](/bookkeeping/w9-tracker-python-script) - 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.Free W-9 reminder email (below) - [Year-end books and 1099s workshop](/bookkeeping/year-end-1099-workshop) - [Year-end bookkeeping close steps](/bookkeeping/guides/year-end-bookkeeping-close-steps) - [1099 contractor checklist for NJ businesses](/bookkeeping/guides/1099-contractors-checklist-for-nj-businesses) - [Year-end cleanup service](/bookkeeping/year-end-cleanup) - [1099s and year-end books cleanup](/bookkeeping/1099-and-year-end-books-cleanup) - [Year-End Close and 1099 Kit ($29)](/toolkits/year-end-close-and-1099-kit) - 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.[Prepare Form 1099-NEC from your books](/bookkeeping/guides/form-1099-nec-preparation-from-your-books) - [1099-NEC and 1099-MISC preparer script](/bookkeeping/1099-nec-misc-preparer-python-script) - [What Form 1099-NEC is](/bookkeeping/glossary/form-1099-nec) - [1099 preparation service](/bookkeeping/1099-preparation) - 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.[1099 deadline calculator](/bookkeeping/1099-deadline-calculator) - [1099-NEC and W-2 due date](/bookkeeping/deadlines/1099-nec-and-w-2-due-date) - [Year-end payroll checklist: W-2s](/bookkeeping/guides/year-end-payroll-checklist-w-2-and-reconciliation) - 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.[Got a 1099-K or 1099-NEC? What to do](/bookkeeping/guides/got-a-1099-k-or-1099-nec-as-an-individual-what-to-do) - [1099-K reconciliation calculator](/bookkeeping/1099-k-reconciliation-calculator) - [Reconciling Form 1099-K to your sales](/bookkeeping/guides/reconciling-form-1099-k-to-your-sales-records) - [NJ independent contractor rule (ABC test)](/bookkeeping/guides/nj-independent-contractor-rule-abc-test-2026) ## 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 request email ### W-9 reminder email Send this a week or two after the first request if you haven't heard back. W-9 reminder email Want these as Word letters with more templates? The [small business letter templates](/toolkits/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](https://www.irs.gov/pub/irs-pdf/fw9.pdf) - [IRS Instructions for the Requestor of Form W-9 (Rev. March 2024)](https://www.irs.gov/pub/irs-pdf/iw9.pdf) - [IRS Publication 1099 (2026), General Instructions for Certain Information Returns](https://www.irs.gov/publications/p1099) - [IRS Instructions for Forms 1099-MISC and 1099-NEC](https://www.irs.gov/instructions/i1099mec) - [IRS: Form 1099-K FAQs for third party filers](https://www.irs.gov/newsroom/form-1099-k-faqs-third-party-filers-of-form-1099-k) - [NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions](https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf) ## 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. ## Related - [1099-NEC forms due February 1, 2027: what to send and by when](/bookkeeping/1099-nec-filing-service/february-1-2027-deadline) ## Rather hand off the 1099s? [1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)