Most investment 1099 forms are due to you by January 31, but brokerage forms reporting securities sales get until February 15, and consolidated brokerage statements can use that later date for everything inside them. In 2026, both dates shift to the next business day: Monday, February 2 for standalone interest and dividend forms, and Tuesday, February 17 for 1099-B and consolidated statements. Brokers can also request an additional 30 days, so some statements legitimately arrive in mid-to-late March.
Deadlines by Form Type
Which date applies to you depends on what kind of income the form reports.
- Form 1099-INT (interest): January 31. Any payer of interest must furnish a written statement by this date for the prior calendar year.1Office of the Law Revision Counsel. 26 USC 6049 – Returns Regarding Payments of Interest
- Form 1099-DIV (dividends): January 31. Same deadline for banks and other institutions that paid dividends.2Office of the Law Revision Counsel. 26 USC 6042 – Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- Form 1099-OID (original issue discount): January 31 for most filers, with an exception pushing the deadline to March 15 for trustees and middlemen of widely held fixed investment trusts.3IRS.gov. Publication 1099 General Instructions for Certain Information Returns (2026 Returns)
- Form 1099-B (brokerage proceeds): February 15. Brokers reporting stock, bond, or other securities sales get the extra time to calculate cost basis and adjust for events like wash sales or corporate actions.4Office of the Law Revision Counsel. 26 USC 6045 – Returns of Brokers
- Form 1099-MISC (miscellaneous income): January 31 in most cases. The deadline extends to February 15 if the form reports substitute payments in lieu of dividends or interest (box 8) or gross proceeds paid to an attorney (box 10).3IRS.gov. Publication 1099 General Instructions for Certain Information Returns (2026 Returns)
Any deadline that lands on a Saturday, Sunday, or legal holiday moves to the next business day.5Internal Revenue Service. General Instructions for Certain Information Returns (2025) That is why the 2026 dates for standalone INT and DIV forms are February 2, and for 1099-B forms February 17.
Consolidated Brokerage Statements
Large brokerages usually don’t mail you separate 1099-INT, 1099-DIV, and 1099-B forms. They combine everything into a single consolidated reporting statement, and federal law lets the broker use the later February 15 deadline for every form in that packet, including the ones that would otherwise be due January 31.4Office of the Law Revision Counsel. 26 USC 6045 – Returns of Brokers For 2026, that means February 17.
Brokers that need more time to verify cost-basis data or resolve corporate actions can request an additional 30-day extension by faxing Form 15397 to the IRS before the original due date.6Internal Revenue Service. Extension of Time to Furnish Statements to Recipients If the IRS approves the request, delivery can slip to mid-to-late March. If your brokerage is running behind, check your account’s online tax center; most firms post extension notices there. Plan for consolidated statements to arrive anywhere between mid-February and late March.
Schedule K-1 If You Hold Partnerships
Partnership investments, master limited partnerships, and some funds structured as partnerships send a Schedule K-1 instead of, or in addition to, a 1099. Calendar-year partnerships must furnish K-1s to each partner by March 15, the same date their partnership return is due.7Internal Revenue Service. Instructions for Form 1065 (2024)
Partnerships can file Form 7004 for an automatic six-month extension, which also pushes the K-1 deadline to September 15.8Internal Revenue Service. Publication 509 (2026), Tax Calendars Many complex partnerships take the full extension, so if you hold these investments you may need to extend your own individual return rather than file before the K-1 arrives.
When You Won’t Get a 1099 at All
Small amounts of investment income don’t always trigger a form. Financial institutions have to issue a 1099-INT only when interest payments total $10 or more for the year, and a 1099-DIV only when dividends and other distributions total $10 or more.3IRS.gov. Publication 1099 General Instructions for Certain Information Returns (2026 Returns) Form 1099-B is required for virtually all securities sales regardless of amount; the only exception is fractional share sales with gross proceeds under $20.9Internal Revenue Service. Instructions for Form 1099-B
Income below a threshold is still taxable. If your savings account earned $8 in interest, no 1099-INT will arrive, but the $8 belongs on your return. Keep your own records for accounts that fall below the reporting thresholds.
What to Do If a 1099 Is Missing or Wrong
If a form hasn’t shown up by mid-February, or by mid-March for a consolidated brokerage statement, log into your brokerage’s online tax center first. Digital copies are usually posted before paper ones arrive. If nothing is there, contact customer service to confirm your mailing address and ask whether the firm filed an extension.
If the form still hasn’t arrived by the end of February, you can call the IRS at 800-829-1040 for help. The IRS will contact the payer directly and request the missing form.10Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect
If the filing deadline is closing in and the form still hasn’t come, you have two options. You can file using your own records and best estimates from year-end statements, transaction history, and account summaries. Or you can use Form 4852 to document estimated figures and attach it to your return.10Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect If the actual form later shows different numbers, you’ll need to amend.
Corrected 1099s are common. Institutions discover cost-basis adjustments, dividend reclassifications, or data corrections from corporate actions and reissue the form with the “Corrected” box checked, sometimes weeks or months after the original. If you haven’t filed yet, use the corrected version. If you already filed with the original numbers, file Form 1040-X to update the figures.11Internal Revenue Service. Instructions for Form 1040-X (Rev. September 2024) The IRS matches what you report against the 1099 data it receives, and mismatches can trigger notices.
Extending Your Own Return
If you’re still waiting for 1099s or K-1s as April 15 approaches, file Form 4868 for an automatic six-month extension, moving your filing deadline to October 15, 2026.12IRS.gov. Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return You can submit it through tax software, the IRS online payment system, or on paper.
An extension gives you more time to file, not more time to pay. Interest begins accruing on any unpaid balance after April 15 even if your extension is approved.13Internal Revenue Service. Taxpayers: Remember, an Extension to File Is Not an Extension to Pay Taxes Estimate what you owe from the records you have and include a payment with the extension request to keep interest charges down.