When Are 1099s Due? 2027 Deadlines

The short answer

For tax year 2026, most 1099s are due to recipients by Monday, February 1, 2027, because the usual January 31 deadline falls on a Sunday. Form 1099-NEC is due to the IRS the same day, on paper or electronically. Most other 1099s are due to the IRS by Monday, March 1, 2027 on paper, or Wednesday, March 31, 2027 if you e-file. Recipient copies of Forms 1099-B and 1099-S, and of a 1099-MISC with amounts in box 8 or 10, are due Tuesday, February 16, 2027. A recipient copy counts as furnished on time if it’s properly addressed and mailed by the due date.

How to prove a letter was mailed USPS Certificate of Mailing

When are 1099s due for tax year 2026?

The dates come from the IRS’s Publication 1099, General Instructions for Certain Information Returns, in its 2026 revision “for use in preparing 2026 Returns,” and from the December 2026 revision of the Instructions for Forms 1099-MISC and 1099-NEC. Those rules use four standard dates: January 31, February 15, February 28, and March 31. In 2027, three of them fall on a weekend or a holiday, so the deadline moves to the next business day.

The table covers payments made in calendar year 2026. A few special cases have other dates, such as trustees and middlemen of widely held fixed investment trusts, so check the chart in Publication 1099 if your situation is unusual.

1099 deadlines for tax year 2026, with the IRS weekend and holiday rule applied
Form or copy	Standard IRS date	Due date in 2027
Recipient copies of most 1099s, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, and 1099-R	January 31	Monday, February 1, 2027
Recipient copies of 1099-B, 1099-S, 1099-DA, and a 1099-MISC that reports amounts in box 8 or box 10	February 15	Tuesday, February 16, 2027
1099-NEC to the IRS, paper or electronic	January 31	Monday, February 1, 2027
Other 1099s to the IRS on paper, with Form 1096	February 28	Monday, March 1, 2027
Other 1099s to the IRS electronically	March 31	Wednesday, March 31, 2027

Why aren’t 1099s due January 31 in 2027?

Because January 31, 2027 is a Sunday. Publication 1099 says that if a filing or furnishing due date “falls on a Saturday, Sunday, or a legal holiday in the District of Columbia or where the return is to be filed,” the filing or furnishing “will be considered timely if it is completed on the next day that is not a Saturday, Sunday, or a legal holiday.” Here is how that works out for each 2027 date:

January 31, 2027 is a Sunday, so the deadline moves to Monday, February 1, 2027.
February 15, 2027 is a Monday, but it’s Washington’s Birthday (Presidents Day), which DC law sets on the third Monday in February. The deadline moves to Tuesday, February 16, 2027.
February 28, 2027 is a Sunday, so the paper-filing deadline moves to Monday, March 1, 2027.
March 31, 2027 is a Wednesday, so the e-file deadline stays put.

When do 1099s have to be mailed?

By the recipient due date. What counts is the day you mail the form, not the day it arrives. Publication 1099 says: “If the statement is properly addressed and mailed, or, with respect to electronic recipient statements, posted to a website, on or before the due date, it will be deemed timely furnished.” For most tax year 2026 forms, that means mailing by Monday, February 1, 2027. For Forms 1099-INT, 1099-DIV, 1099-OID, and 1099-PATR, and for royalty forms, the IRS says to furnish the statement in person, by First-Class Mail to the recipient’s last known address, or electronically.

Paper Copy A sent to the IRS has a similar rule. You file on time if the form is “properly addressed, postmarked, and mailed using the official mail of the United States, or a private delivery service (PDS) designated by the IRS on or before the due date.”

Neither rule gives you a receipt. If you want a dated record, USPS offers a Certificate of Mailing. The DMM says it provides evidence that a mailpiece was presented to USPS for mailing, but not a record of delivery, and USPS doesn’t keep a copy. PS Form 3817 covers fewer than three pieces; the PS Form 3665 firm sheet covers three or more pieces presented at one time, which suits a batch of 1099s.

You can email 1099s only if the recipient agrees. Publication 1099 says the recipient must “consent in the affirmative” before the statement is furnished, electronically, in a way that shows they can open it in the format you’ll use. Before that, you must tell them they’ll get paper if they don’t consent, what the consent covers, how to get a paper copy and how to withdraw, when electronic statements will stop, how to update their information, and what hardware and software they need. Post the statement by the due date on a website they can reach through October 15, and tell them it’s there, by mail or electronically.

What is the 1099 threshold for 2026?

For 1099-NEC and most 1099-MISC payments, it’s $2,000. Public Law 119-21, the One, Big, Beautiful Bill Act, raised the reporting threshold for Forms 1099-NEC and 1099-MISC from $600 to $2,000 for payments made after calendar year 2025. The IRS says the amount will be adjusted for inflation for each calendar year after 2026, so check the threshold again for 2027 payments. Some boxes keep lower amounts, as the table below shows, and two other rules apply:

If you withheld federal income tax under the backup withholding rules, file the 1099-NEC or 1099-MISC regardless of the amount.
Form 1099-K from payment apps and online marketplaces has its own test. The IRS says the One, Big, Beautiful Bill retroactively restored the earlier threshold, so a third party settlement organization files a 1099-K only when a payee’s payments exceed $20,000 and the number of transactions exceeds 200. Payment card transactions are reported in any amount.

Reporting thresholds for common 1099 payments made in 2026
Payment	Form and box	Report if the year’s total is
Nonemployee compensation, such as fees and commissions for services	1099-NEC, box 1a	$2,000 or more
Rents	1099-MISC, box 1	$2,000 or more
Royalties	1099-MISC, box 2	$10 or more
Prizes, awards, and other income	1099-MISC, box 3	$2,000 or more
Medical and health care payments	1099-MISC, box 6	$2,000 or more
Gross proceeds paid to an attorney	1099-MISC, box 10	$600 or more
Interest	1099-INT	$10 or more ($2,000 in some cases)
Dividends	1099-DIV	$10 or more ($2,000 for liquidations)

Do you have to e-file your 1099s?

Yes, if you have 10 or more information returns for the year. The count combines all form types. Publication 1099’s example is four Forms 1098 and six Forms 1099-A, which together must be e-filed. The IRS adds that the count includes Forms W-2, which are e-filed with the Social Security Administration.

The IRS’s free e-file system for 1099s is also called IRIS, the Information Returns Intake System. It’s an IRS system, unrelated to IRIS Postal Forms. Starting with tax year 2026, it’s the only IRS intake system for information returns: the older FIRE system takes its last filings on November 19, 2026. The IRIS Taxpayer Portal lets you type in returns or upload a .csv file, up to 100 at a time, and download recipient copies. You need an IRIS Transmitter Control Code first, and Publication 1099 says a typical application takes 45 business days, so apply well before January.

An e-filed return is on time if you submit it by 11:59 p.m. on the due date. If e-filing would be a hardship, Form 8508 requests a waiver; submit it at least 45 days before the due date. Once you e-file a return, don’t file the same return on paper.

Can you print 1099 Copy A from the IRS website?

No. The IRS scans paper returns by machine, so Copy A must be the official printed form. The Copy A in the IRS’s PDF “appears in red, similar to the official printed form,” but self-printed copies aren’t scannable, and the IRS says it may impose a penalty for filing forms it can’t scan. Form 1096, the transmittal that goes on top, works the same way: don’t file one downloaded from the website.

Order official forms from the IRS instead. The 1099-NEC PDF notes an order limit of 10 for most information returns because of the e-file requirement. Copy B and the other black copies can be downloaded and printed to give to recipients. For a paper filing:

Use the right revision. The December 2026 revision of Forms 1099-MISC and 1099-NEC is the one for 2026 payments.
Type entries in black ink; the IRS asks for 12-point Courier.
Group the forms by type and send each group with its own Form 1096. Sending two types, such as 1099-NEC and 1099-MISC, with one Form 1096 is a common error.
Don’t cut apart a Copy A page printed two or three to a sheet. Send the entire page, even if some forms on it are blank or void.
Don’t staple, tear, or tape the forms. Mail them flat, not folded, by First-Class Mail.

Where do you mail Form 1096?

To the IRS Submission Processing Center for the state where your principal business, office or agency is located, or your legal residence if you’re an individual. The 2026 Form 1096 lists these addresses. Publication 1099 lists the same three locations with an extra line naming each Submission Processing Center. They’re not the Form 1040 addresses, so don’t reuse the address from your own tax return.

Private delivery services can’t deliver to P.O. boxes. Use USPS for the Austin and Kansas City boxes. If you use an IRS-designated private delivery service, get the street address from the IRS’s private delivery service page.

Where to mail Form 1096 and paper Copy A, from the 2026 Form 1096 (line breaks shown as commas)
If your business or legal residence is in	Mail to
Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia	Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213
Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming	Internal Revenue Service Center, P.O. Box 219256, Kansas City, MO 64121-9256
California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia	Internal Revenue Service Center, 1973 North Rulon White Blvd., Ogden, UT 84201
Outside the United States	Internal Revenue Service, P.O. Box 149213, Austin, TX 78714-9213

Can you get an extension for 1099s?

Yes, but filing and furnishing are separate requests, and neither is automatic for 1099-NEC. Form 8809 doesn’t cover recipient copies, and Form 15397 doesn’t cover IRS filing.

More time to file with the IRS: Form 8809. For most 1099s it gives an automatic 30-day extension if you submit it by the returns’ due date, on paper or through the IRS’s IRIS system. For 1099-NEC there’s no automatic extension. The request must be on paper, explain why you need more time, and meet a listed condition, such as a catastrophic event in a federally declared disaster area, a fire, casualty, or natural disaster, the death, serious illness, or unavoidable absence of the person responsible for filing, or the filer’s first year of establishment.
More time to furnish recipient copies: Form 15397. It requests a one-time extension of up to 30 days and must be submitted online or by fax, not by mail. File it no earlier than January 1; the IRS must receive it by the date the statements are due, and you need to explain why you need more time.

What is the penalty for filing a 1099 late?

The IRS charges a separate penalty for each late or incorrect return filed with it and for each late or incorrect recipient copy. For returns due and statements due in 2027, Revenue Procedure 2025-32 sets the per-form amounts shown in the table below.

Yearly maximums apply and are lower for businesses with average annual gross receipts of $5 million or less.
Filing on paper when you were required to e-file can also bring a penalty.
The IRS may remove or reduce a penalty if you show reasonable cause.

Information return penalties for forms due in 2027, per return or recipient statement
When the correct form is filed or furnished	Penalty per form
Within 30 days after the due date	$60
More than 30 days late, but by August 1	$130
After August 1, or not at all	$340
Intentional disregard	At least $690, with no yearly maximum

Can IRIS Postal Forms mail your 1099s?

Not without a written agreement, so don’t upload them. IRIS Postal Forms is an independent print-and-mail service, not the IRS’s IRIS e-file system and not USPS or any agency. Every 1099 copy carries taxpayer identification numbers: the payer’s TIN can’t be truncated on any form, and Copy A shows the recipient’s full TIN. IRIS’s acceptable-use policy, section 8, doesn’t allow uploads with government identifiers, such as Social Security numbers, without a written agreement.

It couldn’t file Copy A anyway, since IRIS prints the PDF you upload and the IRS doesn’t accept self-printed Copy A or Form 1096. IRIS also doesn’t offer the receipts covered above: no PS Form 3817 Certificate of Mailing, and Certified Mail through IRIS doesn’t give you a postmarked USPS sender’s receipt. Mail paper 1099s yourself at a Post Office and ask for the record you want.

IRIS can mail ordinary letters that don’t contain those identifiers, such as a note asking a contractor to confirm their mailing address before January. A one-page black-and-white letter costs $3.20, First-Class postage included.

Sources & further reading

Product details checked against the IRIS API contract when this article was published. Platform references can change; consult the linked documentation when implementing.

Published by IRIS Postal Forms, operated by Great Lakes Computing Office LLC. Send a correction.

Put it into practice

Mailing 1099s on paper? Keep a dated record

Compare a USPS Certificate of Mailing, Certified Mail, and other ways to show when you mailed something, so you know which receipt to ask for before you take the batch to the Post Office.

How to prove a letter was mailed ↗USPS Certificate of Mailing ↗