The main 1099 filing deadlines for tax year 2025 returns are January 31, 2026 for recipient copies and Form 1099-NEC filed with the IRS, February 28, 2026 for paper filings of other 1099 forms, and March 31, 2026 for electronic filings of those other forms. Because January 31 and February 28 both fall on Saturdays in 2026, those dates roll forward to the next business day. Miss any of them and the penalty depends on how late you are, starting at $60 per return and climbing to $340 or more.
Deadlines for Getting Copies to Recipients
Before anything goes to the IRS, the people you paid need their copies. For most 1099 forms, including 1099-NEC and 1099-MISC, the recipient copy must be postmarked or delivered electronically by January 31 of the year after the payment.1Internal Revenue Service. General Instructions for Certain Information Returns (2025) January 31, 2026 is a Saturday, so the effective deadline for tax year 2025 forms is Monday, February 2, 2026.
A few forms get more time. Forms 1099-B and 1099-S, and 1099-MISC when you’re only reporting Box 8 (substitute payments in lieu of dividends) or Box 10 (crop insurance proceeds), carry a February 15 recipient deadline. February 15, 2026 is a Sunday, so that deadline moves to February 17, 2026.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)
If you know you can’t get statements out on time, Form 15397 buys a one-time 30-day extension for recipient statements. File it by the original due date. The IRS only responds if something is wrong with the request.2Internal Revenue Service. Form 15397 – Application for Extension of Time to Furnish Recipient Statements Getting more time to send recipient copies does not give you more time to file with the IRS.
Deadlines for Filing with the IRS
Once recipients have their copies, the same forms have to reach the IRS. The deadline depends on which form you’re filing and how you’re filing it. Any deadline landing on a weekend or legal holiday moves to the next business day.1Internal Revenue Service. General Instructions for Certain Information Returns (2025)
Form 1099-NEC
The 1099-NEC has the tightest schedule. It has to be with the IRS by January 31 regardless of whether you send it on paper or electronically. For tax year 2025, that means February 2, 2026. There’s no separate paper versus electronic date for this form.
All Other 1099 Forms
For 1099-MISC, 1099-B, 1099-K, and the rest of the series, the deadline splits by filing method:
- Paper filing is due February 28. For tax year 2025, that’s a Saturday, so the effective deadline is Monday, March 2, 2026. Paper filers mail the red-ink Copy A along with transmittal Form 1096.
- Electronic filing is due March 31. March 31, 2026 falls on a Tuesday, so the date holds.
The 10-Return Rule Forces Electronic Filing
If your business files 10 or more information returns of any type during the calendar year, you must file electronically. The count combines all types of information returns, including W-2s, so most businesses with even a handful of contractors cross the threshold.3Internal Revenue Service. Topic No. 801, Who Must File Information Returns Electronically For those filers, the February 28 paper date is off the table and March 31 is the operative deadline for non-NEC forms. The IRS offers two electronic channels: the older FIRE system and the newer IRIS, which includes a free Taxpayer Portal that accepts up to 100 returns at a time and a higher-volume Application-to-Application channel.4Internal Revenue Service. E-File Information Returns With IRIS
Extensions to File with the IRS
Form 8809 is how you ask for more time to file with the IRS, and the rules split by form type.
For most 1099s (MISC, B, K, and others), Form 8809 filed by the original due date gets you an automatic 30-day extension. No explanation needed. A second 30-day extension is possible but not automatic, and you have to explain why you need it.5Internal Revenue Service. Form 8809 – Application for Extension of Time to File Information Returns
Form 1099-NEC works differently. There is no automatic extension. The request has to be filed on paper, not through FIRE or IRIS, you have to pick a qualifying reason from the list on the form, and you have to sign it. The IRS grants these sparingly, so plan on meeting the January 31 deadline.5Internal Revenue Service. Form 8809 – Application for Extension of Time to File Information Returns
Penalties for Filing Late
The IRS charges penalties per return, and separate penalties apply for failing to furnish statements to recipients on time. For returns due in 2026, the per-return amounts are:6Internal Revenue Service. Information Return Penalties
- $60 per return if filed within 30 days of the due date.
- $130 per return if filed more than 30 days late but on or before August 1.
- $340 per return if filed after August 1 or not filed at all.
- $680 per return for intentional disregard, with no annual cap.
Annual maximum penalties apply for the first three tiers, with lower caps for small businesses (those averaging $5 million or less in gross receipts over the three most recent tax years) and higher caps for larger businesses. The intentional disregard penalty has no ceiling, and it can exceed $680 per return when the unreported amounts are substantial.6Internal Revenue Service. Information Return Penalties
Speed matters. Filing a late 1099-NEC on February 15 costs $60 per form. Waiting until September turns each one into a $340 problem. For a business with 50 contractors, that’s the difference between $3,000 and $17,000.
Correcting a Return After You File
If you spot an error on a 1099 after filing, submit a corrected return. Paper corrections follow the General Instructions for Certain Information Returns; electronic corrections can go through FIRE, the IRIS portal, or IRIS Application-to-Application, depending on how the original was filed.7Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC Don’t check the VOID box on a paper correction. That tells IRS scanners to skip the form, and your correction never gets recorded.
There is no specific deadline for corrections, but the same penalty tiers apply. Catch an error and correct it within 30 days of the original due date and the penalty stays at $60 per return rather than climbing.
State Deadlines Are Separate
Filing with the IRS does not always satisfy state requirements. Many states require their own copies of 1099 forms, each with its own rules and deadlines. The IRS Combined Federal/State Filing Program automatically forwards electronically filed returns to participating states at no extra cost and covers 1099-NEC, 1099-MISC, 1099-B, and 1099-K, among others.8Internal Revenue Service. Topic No. 804, FIRE System Test Files and Combined Federal/State Filing Program To participate, you have to submit a test file through the FIRE Test System and receive an approval letter. Even then, some states still require a separate direct filing, so check the rules for each state where you have an obligation. The IRS acts only as a forwarding agent.