Brokers are required to send most 1099 forms to account holders by February 15 of the year following the tax year, though simpler forms like the 1099-INT and 1099-DIV follow an earlier January 31 deadline. For the 2026 filing season, both dates slide because of weekends and a federal holiday: the January 31 deadline moves to Monday, February 2, 2026, and the February 15 deadline moves to Tuesday, February 17, 2026. The requirement itself comes from 26 U.S.C. ยง 6045, which obligates every person doing business as a broker to furnish written statements to customers showing gross proceeds and the other details the IRS needs to match against your return.1Office of the Law Revision Counsel. 26 USC 6045 Returns of Brokers
The Two Deadlines and What Falls Under Each
Federal law splits brokerage 1099s into two timing buckets. The January 31 deadline applies to forms carrying relatively simple data: the 1099-INT for interest income, the 1099-DIV for dividends, and the 1099-R for distributions from IRAs, 401(k)s, pensions, and annuities.2IRS.gov. Publication 1099 General Instructions for Certain Information Returns
The February 15 deadline applies to forms that require more calculation on the broker’s end, most importantly the 1099-B for sales of stocks, bonds, options, and mutual funds. Brokers get the extra two weeks because they need time to verify cost basis figures and account for wash sale adjustments.1Office of the Law Revision Counsel. 26 USC 6045 Returns of Brokers
The reporting thresholds vary by form. Dividends trigger a 1099-DIV at $10 or more for the year.3Internal Revenue Service. Instructions for Form 1099-DIV The same $10 floor applies to interest reported on a 1099-INT.4Internal Revenue Service. About Form 1099-INT Interest Income Sales reported on the 1099-B have no minimum: even a fraction of a share sold for pennies must be reported.5Internal Revenue Service. Instructions for Form 1099-B (2026) Substitute payments received when your shares are lent out for short selling appear on Form 1099-MISC when they total $10 or more for the year.6Internal Revenue Service. About Form 1099-MISC Miscellaneous Information
How the 2026 Filing Season Calendar Shifts
When a deadline falls on a weekend or legal holiday, it moves to the next business day. Both brokerage 1099 deadlines shift for the 2026 season, which covers your 2025 tax year activity.
January 31, 2026, is a Saturday. The 1099-INT, 1099-DIV, and 1099-R deadline therefore moves to Monday, February 2, 2026. February 15, 2026, is a Sunday, and the following Monday is Presidents’ Day, a federal holiday. The 1099-B deadline slides two days to Tuesday, February 17, 2026. If you are waiting on a statement showing securities sales, February 17 is the date that matters.
Why Consolidated Statements Push Everything to February
Most large brokerages don’t mail separate 1099-DIV, 1099-INT, and 1099-B forms. They combine everything into a single consolidated 1099 covering all taxable events in your account for the year. The statute specifically permits this: when a broker issues a consolidated reporting statement, any form that would otherwise be due January 31 can instead be furnished by the February 15 deadline.1Office of the Law Revision Counsel. 26 USC 6045 Returns of Brokers For 2026, that means your consolidated statement can arrive as late as February 17.
These packets often include supplemental pages breaking out foreign taxes paid, tax-exempt interest from municipal bonds, and non-taxable return-of-capital distributions. If you hold master limited partnerships or real estate investment trusts, expect delays. Those entities frequently reclassify their income late in the season, and your broker can’t finalize your statement until that data arrives. Partnerships generally aren’t required to provide Schedule K-1 data to partners until mid-March, which is why a consolidated statement can arrive marked “Figures Not Final” and be revised weeks later.
Crypto and Other Digital Assets on Form 1099-DA
Starting with the 2025 tax year, crypto exchanges and other digital asset brokers must file the new Form 1099-DA, which covers sales and exchanges of cryptocurrency, stablecoins, and NFTs.7Internal Revenue Service. Final Regulations and Related IRS Guidance for Reporting by Brokers on Sales and Exchanges of Digital Assets For the 2025 tax year, brokers must furnish copies to taxpayers by February 17, 2026.8Internal Revenue Service. Reminders for Taxpayers About Digital Assets
Cost basis reporting for digital assets applies to transactions on or after January 1, 2026, so the first 1099-DAs with full basis figures will arrive in early 2027.7Internal Revenue Service. Final Regulations and Related IRS Guidance for Reporting by Brokers on Sales and Exchanges of Digital Assets The IRS has said it will not impose penalties during the initial transition year on brokers who make a good-faith effort to file correctly and on time.
Several de minimis thresholds apply to digital asset reporting that don’t exist for traditional securities. Processors of digital asset payments don’t need to file 1099-DA for a customer whose payment-related sales total $600 or less for the year. Stablecoin sales under the optional reporting method are exempt if the customer’s gross proceeds stay below $10,000, and NFT sales are exempt below $600.9Internal Revenue Service. Corrections to the 2025 Instructions for Form 1099-DA De Minimis Rules for Reporting Certain Sales of Digital Assets and Optional Reporting Methods
When the Deadline Can Slip
Broker Extensions
When a broker cannot get your statement to you on time, the correct mechanism is Form 15397, Application for Extension of Time to Furnish Recipient Statements. It provides a one-time extension of up to 30 days and must be filed with the IRS by the original due date of the statement.10Internal Revenue Service. Form 15397 Application for Extension of Time to Furnish Recipient Statements A separate form, Form 8809, extends the deadline for filing information returns with the IRS itself, but it does not extend the deadline for getting your copy to you.11IRS.gov. Form 8809 Application for Extension of Time to File Information Returns The most common reason for delays in practice is waiting on income reclassifications from REITs and partnerships.
Corrected Forms
If your broker finds an error after sending your original statement, they must issue a corrected 1099. This happens more often than most people expect, particularly with accounts holding REITs, mutual funds that reclassify distributions, or partnerships that finalize K-1 data late. If you have already filed your return when the corrected form shows up, compare the numbers carefully. If the corrected figures change your tax liability, you will need to file an amended return using Form 1040-X.12Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect Waiting until mid-March to file gives most reclassifications time to settle.
If Your 1099 Doesn’t Arrive
Contact your broker directly if a form you expect has not arrived by the applicable deadline. You can also call the IRS at 800-829-1040 if the form still doesn’t come. Either way, you are required to report the income whether or not you receive the form. Not receiving a 1099 is not a defense the IRS accepts, and its automated matching system compares every 1099 filed by your broker against what you report on your return. A missing item typically produces a CP2000 notice proposing additional tax, and leaving income off your return can trigger an accuracy-related penalty of 20% of the resulting underpayment on top of the tax and interest owed.13Internal Revenue Service. Accuracy-Related Penalty