Short answer. Expect your 2026 Form W-2 by February 1, 2027, with new box 12 codes TT (overtime) and TP (tips) and box 14b. Most 1099s and 1098s are due to you by January 31, which falls on a Sunday in 2027. Broker forms, including Form 1099-B and Form 1099-DA, are due February 15, and Forms 5498 and 5498-SA for contributions by May 31. New for 2026: lenders' vehicle loan interest statements (draft Form 1098-VLI), basis on more Forms 1099-DA, and fewer Forms 1099-NEC under $2,000.
The steps at a glance
- Start from last year's return.
- Add the forms that are new or changed for 2026.
- Write the due date next to each form.
- List the records only you keep.
- Check each form off and compare it with your records.
- Chase anything missing.
Step 1: start from last year's return
List every employer, bank, broker, lender and payer that sent you a form for 2025. Most will send one again. Cross off any account you closed, and add any you opened in 2026.
Step 2: add what's new for 2026
- Form W-2: box 12 code TT (qualified overtime), code TP (cash tips reported to the employer) and box 14b (the tipped occupation code). See the guide on codes TT and TP.
- Car loan interest: lenders that received $600 or more of interest on a qualifying vehicle loan must report it. The IRS has a draft Form 1098-VLI, Vehicle Loan Interest Statement.
- Form 1099-DA: brokers began reporting basis for certain digital asset sales in 2026, generally for assets acquired after 2025 in the same account.
- Form 1099-NEC and 1099-MISC: clients generally don't have to send one for 2026 payments under $2,000, so expect fewer.
- Form 1099-K: payment apps and marketplaces file one when payments are over $20,000 and there were more than 200 transactions.
Step 3: put due dates next to each form
| Form | Who sends it | Due to you |
|---|---|---|
| W-2 | Employer | February 1, 2027 |
| 1099-NEC, 1099-K, 1099-R, 1099-SA, 1099-INT, 1099-DIV | Payers, platforms, plan and account custodians, banks | January 31 (a Sunday in 2027) |
| 1098, 1098-E, 1098-T | Mortgage lender, student loan servicer, school | January 31 |
| 1099-B, 1099-DA | Brokers | February 15 |
| 5498 (contributions), 5498-SA | IRA trustee, HSA custodian | May 31, after the usual filing date |
Dates from the IRS guide to information returns, Publication 1099 and the 2026 W-2 instructions. Because Forms 5498 and 5498-SA can arrive after you file, keep your own record of IRA and HSA contributions.
Step 4: list the records only you keep
- Tips: your daily tip log and monthly reports to your employer.
- Overtime: pay stubs, and a weekly log of the overtime premium.
- Car loan interest: the VIN, the window sticker or decoder result, and the loan contract.
- Digital assets: full transaction histories from every exchange and wallet, including transfers.
- Payment apps: transaction histories, with personal payments marked.
- Seniors: proof of age and Social Security numbers for the senior deduction, which requires age 65 by the end of the year.
- Itemizing: property tax bills or escrow statements, charity acknowledgments, medical receipts.
- Inherited IRAs: the December 31 balance and your withdrawal record.
- New Jersey: property tax bills or rent receipts for the NJ property tax deduction or credit, and any letters about ANCHOR, Senior Freeze or Stay NJ.
Step 5: check off and compare
As each form arrives, check it against your own record: the W-2 codes against your logs, the 1099-DA against your exchange history, the 1098-VLI against your loan statements. A form that looks wrong should go back to the sender for a correction before you file.
Step 6: chase what's missing
If a form hasn't arrived a week or so after its due date, contact the sender. A missing form doesn't change what you report: income is reportable whether or not a form arrives.
One household's list
A married couple: one spouse is a server, the other an hourly maintenance worker who gets overtime. They bought a new car in 2026, sold some crypto, took a withdrawal from an inherited IRA and have an HSA.
| Expected | From | By | Check against |
|---|---|---|---|
| W-2 with code TP and box 14b | Restaurant | Feb 1, 2027 | Tip log |
| W-2 with code TT | Property management company | Feb 1, 2027 | Weekly overtime log |
| Vehicle loan interest statement | Auto lender | Ask the lender | Loan payment history, VIN |
| 1099-DA | Exchange | Feb 15 | Exchange history |
| 1099-R | Inherited IRA custodian | Jan 31 | Withdrawal record |
| 1099-SA | HSA custodian | Jan 31 | Receipts log |
| 1098 | Mortgage lender | Jan 31 | Escrow statement |
| 5498-SA | HSA custodian | May 31 | Own contribution record |
Eight forms, three of which (the tips, overtime and car loan entries) are new for this household this year.
Official sources
- IRS: General Instructions for Forms W-2 and W-3 (2026)
- IRS: A guide to information returns (updated Aug. 13, 2026)
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS: Form 1098-VLI, Vehicle Loan Interest Statement (draft, December 2026)
- IRS: Instructions for Form 1099-DA (2026)
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026)
- IRS: Form 1099-K FAQs, what to do if you receive a Form 1099-K (updated June 27, 2026)
- IRS: Working Families Tax Cuts provisions for individuals and workers (updated Aug. 27, 2026)
Checked November 2026 on irs.gov and nj.gov.
Common questions
When should my 2026 W-2 arrive?
Employers must furnish it by February 1, 2027, according to the 2026 W-2 instructions.
When are crypto broker forms due?
Publication 1099 sets February 15 for statements on Forms 1099-B and 1099-DA.
Why haven't I received a 1099-NEC from a client I worked for?
For 2026 payments, clients generally don't have to send one unless they paid you $2,000 or more. The income is still reportable.
What is Form 1098-VLI?
A new IRS form, Vehicle Loan Interest Statement, released in draft. Lenders that receive $600 or more of interest on a qualifying vehicle loan report it.
Do I need Form 5498-SA before I file?
It's due to you by May 31, which is after the usual filing date, so keep your own record of HSA contributions to file with.
What if a form never arrives?
Contact the sender. Income is reportable whether or not a form arrives.
Related guides: W-2 codes TT and TP · Check a car for the car loan interest deduction · Match a Form 1099-DA to your crypto records