1099 deadline: Due dates, requirements, and penalties for 2026

Filing your tax forms before the 1099 deadline means complying with tax regulations and avoiding penalties, but it also ensures the individuals and businesses you work with can hit their tax deadlines.

What is a 1099 form? It’s a tax form to report various types of income other than wages and salaries. The deadlines can vary depending on the 1099 form you send or receive.

Let’s look at some of the common 1099 forms, their due dates, the consequences of missing deadlines, and the process for getting an extension.

When are 1099s due?

When do you need to issue 1099 forms?

Form 1099 late filing penalty

Extensions for 1099 forms

Tips to avoid missing Form 1099 deadlines

Can you file 1099 forms online?

Find peace of mind come tax time

When are 1099s due? 

Meeting the 1099 filing deadline is crucial for small business owners who want to avoid penalties. The IRS requires timely submission of over 20 different types of 1099 forms. Most small businesses, however, only deal with a few such as Forms 1099-NEC, 1099-MISC, and 1099-K.

Here are the key deadlines for the 2026 tax season: 

• Form 1099-NEC: Due Jan 31 (to both recipients and the IRS, whether paper or e-file).
• Form 1099-MISC: Due Jan 31 to recipients; file with the IRS by Feb 28 (paper) or Mar 31 (e-file).
• Form 1099-K: Same deadlines as Form 1099-MISC.

Here are the deadlines for 1099 forms for paper or electronic filing (e-filing) and the deadline for when the recipient must get their copy:

When do you need to issue 1099 forms?

Misunderstanding what 1099 forms are and how to use them is one of the common mistakes made on 1099s. Businesses and individuals who make qualifying payments are responsible for issuing 1099 forms. Recipients must also get a copy for their own tax reporting.

• Threshold: You must generally issue a 1099 if you’ve paid $600 or more in a calendar year for services, rent, or other reportable income.
• 1099-NEC: For contractor or freelancer services.
• 1099-MISC: For rent, legal fees, and certain miscellaneous payments.
• 1099-K: For businesses receiving payments through platforms like PayPal, Venmo, or online marketplaces.

If you paid $600 or more to an individual or unincorporated business for services during the past year, you’ll likely need to issue a 1099 in January.

For example, if you pay a contractor or a freelancer for services, you would issue a 1099-NEC form to report their nonemployee compensation. However, if you need to report rent or attorney fee payments, you’ll need to file Form 1099-MISC. 

Form 1099-K is a tax form that small businesses receive if they use an online marketplace like eBay or if they use third-party payment applications such as PayPal. 

Here is a recap and filing deadlines of the common 1099 forms small businesses either send or receive:

Note that the deadlines for the 1099-MISC and 1099-NEC forms are different. The 1099-NEC deadline is Jan 31 for paper or e-filing with the IRS, while the 1099-MISC deadline is Feb 28 if paper filing and Mar 31 if e-filing with the IRS. The deadline for Form 1099-K is the same as the 1099-MISC form. 

Business owners can accurately report income and expenses and avoid penalties by keeping track of the key Form 1099 due dates and ensuring timely filing.

Form 1099 late filing penalty 

Failing to meet the deadlines for filing Form 1099 can result in penalties and fees. The penalties for missing these deadlines can vary depending on the timing of the filing—and how late it is.

The Form 1099 late filing penalty is as follows based on how late you file:

• $60 per form if you file within 30 days after the due date 
• $130 per form if over 30 days late but before Aug 2 
• $330 per form after Aug 1 or if you don’t file at all
• $660 per form for intentionally disregarding filing requirements 

To avoid these penalties, ensure timely filing. Using accounting software with built-in payroll features like QuickBooks Payroll can help make e-filing your 1099s easier. However, you can request an extension using Form 8809 if you need more time to file.

Extensions for 1099 forms 

If you need additional time to file your 1099 forms, you can request an extension through Form 8809. Request the extension before the original due date to avoid any late filing penalties. Filling out Form 8809 is simpler than how to fill out a 1099 form:

Here's a step-by-step guide to obtaining an extension for filing 1099 forms:

1. Fill out Form 8809: Download and complete Form 8809, Application for Extension of Time to File Information Returns. This form allows you to request a 30-day extension for filing your 1099 forms. Ensure you provide all the necessary information, including your name, address, and taxpayer identification number.
2. Submit Form 8809: Once you've completed Form 8809, you can submit it by mail or electronically. If filing by mail, send the form to the address provided on the form instructions. If filing electronically, you can use the IRS FIRE site for filing information returns electronically. 
3. Provide necessary information: Along with the extension request, you must also provide a reason for needing the extension. The IRS will evaluate your request based on this information.
4. Complete 1099 forms on time: Remember that even with an extension, you can still provide the necessary 1099 forms to your recipients by Jan 31. The extension only applies to the filing deadline with the IRS. 

By following these steps and submitting your extension request before the original due date, you can avoid late filing penalties and ensure you have the necessary time to accurately complete your 1099 filings.

Tips to avoid missing Form 1099 deadlines

Missing small business tax form deadlines can result in penalties and unnecessary stress. You’ll want to create a calendar system to keep you on track:

To avoid missing a 1099 deadline, here are some best practices to follow:

1. Keep accurate records: Keep detailed records of your payments to independent contractors throughout the year. It’ll be easier to compile the necessary information when it's time to file your 1099 forms.
2. Know your specific deadlines: Different types of Form 1099 have different filing deadlines. Be aware of the specific due dates for each form. Familiarize yourself with your deadlines to avoid any last-minute rushes.
3. Set reminders: Mark important 1099 deadlines on your calendar or set up automated reminders. This step will help ensure you don't forget to submit forms on time.
4. Use automated accounting software: Consider using tax software that integrates with your accounting system. These tools can simplify the process by automatically generating and filing your 1099 forms, reducing the chances of missing deadlines.

Missing Form 1099 deadlines can lead to penalties and additional stress during tax season.

Can you file 1099 forms online?

Yes, businesses are strongly encouraged to file 1099 forms electronically. The IRS FIRE system accepts e-filed forms, and many accounting platforms (including QuickBooks Payroll) let you generate and e-file 1099s directly. E-filing not only saves time but also reduces the risk of missed deadlines or lost paperwork.

Find peace of mind come tax time 

Tax season is stressful for individuals and business owners alike, especially when managing and navigating the 1099 deadline. However, the right strategies can help ensure a smooth tax filing process. This includes generating and filing your tax forms automatically. 

Payroll software that streamlines contractor payments, like QuickBooks Payroll, can help simplify the process.

QuickBooks Online Payroll & Contractor Payments: Money movement services are provided by Intuit Payments Inc., licensed as a Money Transmitter by the New York State Department of Financial Services, subject to eligibility criteria, credit and application approval. For more information about Intuit Payments Inc.’s money transmission licenses, please visit https://www.intuit.com/legal/licenses/payment-licenses/

Disclaimer:

Unlimited 1099 e-file: 1099 forms are e-filed with the IRS only for the current filing year and for payments recorded in QuickBooks. Includes state filings for eligible states participating in IRS Combined Federal/State Filing program. If you have the Bill Pay Basic plan, 1099 e-filing services will be charged at the standard 1099 E-file Service pricing.