1099 deadlines in 2027 for tax year 2026
Tax year 2026 forms are due in early 2027. When a deadline falls on a weekend or a legal holiday, it moves to the next business day, which shifts several dates this season.
| Form | Copy to recipient | File with the IRS |
|---|---|---|
| 1099-NEC | Monday, February 1, 2027 | Monday, February 1, 2027 (paper or e-file) |
| 1099-MISC | Monday, February 1, 2027 | Monday, March 1, 2027 on paper. Wednesday, March 31, 2027 e-filed. |
| 1099-MISC with box 8 or 10 | Tuesday, February 16, 2027 | Same as above |
The statutory dates are January 31, February 15 and February 28. In 2027, January 31 and February 28 fall on a Sunday, and Monday, February 15 is Washington's Birthday, a federal holiday. Each deadline moves to the next business day.
Filing 10 or more information returns of all types combined in the year means you must e-file. Paper is not an option.
Extensions
- 1099-MISC: request an automatic 30-day extension in the IRIS Taxpayer Portal under Request Automatic Extension. It is open from January 1 to March 31 and must be filed by the due date. Approval is instant when the request is complete and on time. File one request per payer TIN.
- 1099-NEC: no automatic extension. Only a non-automatic extension on paper Form 8809 is possible, and it needs a qualifying reason.
- Recipient copies: extensions of time to furnish statements use Form 15397, which IRIS now accepts.
Plan backwards from February 1
- December: apply for an IRIS TCC if you do not have one, and collect missing W-9s.
- Early January: close the books and export contractor totals.
- Mid January: check and split the files with the IRIS CSV tool, upload, and fix any rejected rows.
- By February 1: submit 1099-NEC and send recipient copies.
Frequently asked questions
Is the 1099-NEC deadline January 31 or February 1 in 2027?
January 31, 2027 is a Sunday, so the deadline moves to Monday, February 1, 2027 for both the IRS filing and the recipient copy.
Can I get an extension for 1099-NEC in IRIS?
No. The automatic 30-day extension does not apply to 1099-NEC. Only a non-automatic extension on paper Form 8809 is possible.
Do I still send Form 1096?
Not when you e-file. Form 1096 is only for paper filings, and Publication 5717 says you do not need it with IRIS.
Sources
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS Publication 5717, IRIS Taxpayer Portal User Guide (Rev. 9-2026)
- IRS Publication 1220, Specifications for Electronic Filing of Information Returns (FIRE)
Last reviewed November 1, 2026.