Most 1099s are sent out by January 31, covering income from the prior tax year. That deadline covers the forms people are usually waiting on: 1099-NEC for contractor pay, 1099-MISC for rents and royalties, 1099-INT for interest, 1099-DIV for dividends, and 1099-K for payment app and marketplace income.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)2Internal Revenue Service. General Instructions for Certain Information Returns (2025) A smaller group of investment-related forms has a later mid-February deadline.
The January 31 Recipient Deadline
January 31 is the date the payer has to meet, not the date you have to receive the form. A 1099 counts as timely if the envelope is postmarked by January 31, so a form mailed on the last day of the month may not land in your mailbox until the first week of February.3Internal Revenue Service. Topic No. 301, When, How and Where to File
When January 31 falls on a weekend or federal holiday, the deadline shifts to the next business day.4Internal Revenue Service. Employment Tax Due Dates Many payers also deliver 1099s electronically through a portal instead of mailing paper, as long as the recipient has agreed to that method.
One note on the 1099-K: the payment-app form is only required when the gross amount paid to you exceeds $20,000 and you have more than 200 transactions in the calendar year. Both conditions have to be met.5Internal Revenue Service. IRS Issues FAQs on Form 1099-K Threshold Under the One, Big, Beautiful Bill If you fall below either threshold, no 1099-K goes out even though you still owe tax on the income.
The February 15 Deadline for Brokerage and Real Estate Forms
A few 1099 types get extra time because the underlying transactions take longer to reconcile at year-end. These forms are due to recipients by February 15:
- Form 1099-B, which reports proceeds from broker and barter exchange transactions.
- Form 1099-S, which reports proceeds from real estate sales. The closing agent may hand this to you at closing rather than mailing it later.
- Form 1099-MISC when it reports substitute payments in lieu of dividends or tax-exempt interest (boxes 8 or 10 only). Standard miscellaneous income on the same form still follows the January 31 deadline.
Because February 15, 2026, falls on a Sunday, the deadline for these forms shifts to February 17, 2026.2Internal Revenue Service. General Instructions for Certain Information Returns (2025) Brokerage firms often combine several of these forms into a single consolidated statement, which is why investment paperwork typically arrives weeks after a W-2 or contractor 1099.
When the IRS Copy Is Due
Sending the recipient copy is one obligation; filing with the IRS is another, with its own due date. This matters if you are the payer.
Form 1099-NEC has the tightest schedule. The IRS copy is also due January 31, whether you file on paper or electronically, with no additional time built in.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
For Form 1099-MISC and most other information returns, the IRS copy is due February 28 on paper or March 31 electronically.1Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC (04/2025) Paper filers include Form 1096 as a cover sheet summarizing the batch.4Internal Revenue Service. Employment Tax Due Dates
Any business filing 10 or more information returns of any type in a year must file them electronically.6Internal Revenue Service. E-file Information Returns The IRS runs a free portal called IRIS (Information Returns Intake System) that accepts up to 100 returns keyed in at a time or bulk uploads by CSV.7Internal Revenue Service. E-file Information Returns With IRIS
Extensions If You Can’t Meet the Deadline
Payers who can’t file with the IRS on time can request an automatic 30-day extension for most 1099 forms by submitting Form 8809 by the original due date. No signature or explanation is needed for that first extension.2Internal Revenue Service. General Instructions for Certain Information Returns (2025)
Form 1099-NEC is treated differently. There is no automatic extension. A payer can request one 30-day nonautomatic extension by filing a paper Form 8809 with a written justification, and the IRS must approve it before the extra time takes effect.8Internal Revenue Service. Form 8809 (Rev. December 2025)
Extending the deadline to send statements to recipients uses a separate form, Form 15397. It must be submitted online or by fax no later than the date the statements are due, and if approved generally provides up to 30 extra days.9Internal Revenue Service. Pub 1099 General Instructions for Certain Information Returns
If Your 1099 Doesn’t Arrive
If the deadline has passed and you still don’t have a form you’re expecting, start by contacting the payer directly. Sometimes the form went to an old address, and sometimes the payment didn’t actually meet the reporting threshold.
If the form still hasn’t arrived by the end of February, you can call the IRS at 800-829-1040. Have your name, address, and Social Security number ready, along with the payer’s name and address.10Internal Revenue Service. Topic No. 154, Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
A missing 1099 does not excuse you from reporting the income. If the form never comes in time to file, estimate the amount from your own records and report it. If a 1099 later shows up with different numbers than what you reported, you can file an amended return on Form 1040-X.10Internal Revenue Service. Topic No. 154, Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)