When are 1099s due in 2027?

For 2026 forms, most 1099s are due to recipients Monday, February 1, 2027, and Forms 1099-B and 1099-S are due Tuesday, February 16, 2027. Filing with the IRS is Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 electronically, except Form 1099-NEC, which is due Monday, February 1, 2027 either way.

When is the 1099-NEC due in 2027?

Monday, February 1, 2027, both to the recipient and to the IRS, on paper or electronically. Publication 1099 gives January 31, which is a Sunday in 2027, so the date moves to the next day that is not a Saturday, Sunday or legal holiday.

Can I get an extension on 1099s?

Yes for most forms: Form 8809, filed by the due date, gives an automatic 30-day extension to file with the IRS, but there is no automatic extension for Forms W-2 and 1099-NEC. Time to furnish recipient statements needs Form 15397, and an approved request generally gives at most 30 extra days.

What is the penalty for filing 1099s late in 2027?

For returns and statements due in 2027 the IRS charges $60 per return if filed within 30 days of the due date, $130 if filed later but by August 1, and $340 after August 1 or if not filed, with a separate penalty for late recipient statements. Intentional disregard is $690 per return with no maximum.

How many 1099s can I file on paper?

Fewer than 10 information returns in total. The IRS lowered the e-file threshold to 10, counting all information returns together, for returns required to be filed on or after January 1, 2024.

1099 Deadline 2027: When Are 1099s Due?

Most Forms 1099 for 2026 are due to recipients on Monday, February 1, 2027, because January 31 falls on a Sunday; Forms 1099-B and 1099-S, and 1099-MISC boxes 8 and 10, are due Tuesday, February 16, 2027, because February 15 is Presidents Day. Form 1099-NEC is also due to the IRS on Monday, February 1, 2027, while the other 1099s are due to the IRS on Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 if e-filed. These are the IRS's dates moved by its weekend and legal holiday rule, and the IRS's 2027 Publication 509 draft prints the same dates.

Maintained by Archie Chang · Dates and sources checked November 7, 2026 · Methodology & sources

This page covers Forms 1099 for 2026, given to recipients and filed in 2027. For Forms W-2 see the W-2 deadline 2027; for your own return see the tax deadline 2027.

Not an official source. FedRateCalc is independent and is not affiliated with the IRS or the Social Security Administration. The IRS instructions linked here are authoritative; confirm your own situation with them or a tax professional.

1099 due dates for 2026, by form

Each date is the IRS's date from Publication 1099 (2026), moved by the IRS rule for a Saturday, Sunday or legal holiday. Where a date moved, the smaller line under it shows the date in the IRS table.

Form	To the recipient	To the IRS, paper	To the IRS, electronic
1099-NECNonemployee compensation	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, February 1, 2027IRS table: January 31 (Sunday)
1099-MISCRents, royalties, prizes and other income	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-MISC (box 8 or 10)Substitute payments (box 8) and gross proceeds paid to an attorney (box 10)	Tuesday, February 16, 2027IRS table: February 15 (Washington’s Birthday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-INTInterest income	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-DIVDividends and distributions	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-BProceeds from broker and barter exchange transactions	Tuesday, February 16, 2027IRS table: February 15 (Washington’s Birthday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-SProceeds from real estate transactions	Tuesday, February 16, 2027IRS table: February 15 (Washington’s Birthday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-RRetirement plan and IRA distributions	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-KPayment card and third party network transactions	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-GCertain government payments	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-CCancellation of debt	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-QPayments from 529 plans and Coverdell ESAs	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027
1099-SADistributions from an HSA, Archer MSA or Medicare Advantage MSA	Monday, February 1, 2027IRS table: January 31 (Sunday)	Monday, March 1, 2027IRS table: February 28 (Sunday)	Wednesday, March 31, 2027

Form 1099-NEC has one due date for the recipient and the IRS, paper or electronic. For Forms 1099-INT and 1099-DIV the IRS table moves the recipient date to March 15 for trustees and middlemen of widely held fixed investment trusts. Other 1099 forms, such as 1099-DA, 1099-OID, 1099-PATR and 1099-LTC, are in the same IRS table. Source: IRS: Publication 1099 (2026), General Instructions for Certain Information Returns (final), Guide to Information Returns.

How the dates were figured

“If any filing due date in these instructions falls on a Saturday, Sunday, or a legal holiday, you will be considered to have timely filed if you file by the next day that is not a Saturday, Sunday, or a legal holiday.”

IRS: Publication 1099 (2026), General Instructions for Certain Information Returns

January 31, 2027 is a Sunday, so statements and Form 1099-NEC due January 31 are due Monday, February 1, 2027.
February 15, 2027 is Presidents Day (Washington's Birthday), a District of Columbia legal holiday, so the statements due February 15 are due Tuesday, February 16, 2027. Publication 1099 says the same rule applies to those statements.
February 28, 2027 is a Sunday, so paper filing with the IRS is due Monday, March 1, 2027. Dates of February 28 stay February 28 even in a leap year.
March 31, 2027 is a Wednesday and not a holiday, so electronic filing is due March 31, 2027.

The IRS does not print these 2027 dates in Publication 1099 (2026); it points to its tax calendar. The IRS's 2027 Publication 509 early release draft does print them: February 1 for Form 1099-NEC and for the statements due January 31, February 16 for Forms 1099-B and 1099-S and 1099-MISC boxes 8 and 10, March 1 for paper filing and March 31 for electronic filing. It is a draft, not the final publication, and this page will be checked again when the final edition is out. Legal holidays for this rule are those in the District of Columbia or statewide where the return is filed, so a state holiday can matter for a paper return filed in that state.

Extensions: Form 8809 and Form 15397

“You can get an automatic 30-day extension of time to file by completing Form 8809.”

IRS: Publication 1099 (2026), General Instructions for Certain Information Returns

The request must be filed by the due date of the returns. Under certain hardship conditions you may apply for an additional 30-day extension.
Forms 1099-NEC and W-2: the IRS says no automatic extension is available for them; see Form 8809. The W-2 deadline 2027 page covers W-2 extensions.
Recipient statements: a separate request on Form 15397, received no later than the date the statements are due. If approved, generally you will be granted a maximum of 30 extra days.

Penalties for late or incorrect 1099s

The IRS charges a penalty for each return filed late or incorrectly and a separate one for each recipient statement that is late or incorrect. These are the amounts for returns and statements due in 2027, which covers these 2026 forms.

Penalty per return or statement for returns and statements due in 2027, as the IRS lists them
Filing delay	Penalty per return or statement	Annual maximum, small business	Annual maximum, larger business
Up to 30 days late	$60	$244,500	$698,500
31 days late through Aug. 1	$130	$698,500	$2,095,500
After Aug. 1 or not filed	$340	$1,397,000	$4,191,500
Intentional disregard	$690	No maximum	No maximum

The IRS says it may remove or reduce a penalty if you acted in good faith and can show reasonable cause. Starting with returns due in 2024, a filer with 10 or more information returns in total must file them electronically. Source: IRS: Information return penalties and IRS: Instructions for Forms 1099-MISC and 1099-NEC (final, Rev. December 2026).

Form pages and IRS instructions

Our pages for individual forms: 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-S, 1099-R, 1099-K, 1099-G, 1099-C, 1099-Q, 1099-SA. The IRS instructions for the forms with the most readers:

Sources and what we read

IRS: Publication 1099 (2026), General Instructions for Certain Information Returns: final 2026 edition (the 2026 version of the instructions formerly numbered i1099gi).
IRS: Instructions for Forms 1099-MISC and 1099-NEC: final, Rev. December 2026, for 2026 information filed in 2027.
IRS: 2026 General Instructions for Forms W-2 and W-3: final 2026 edition, for forms filed in 2027.
IRS: Publication 509 (2027), Tax Calendars: early release DRAFT; the final 2027 edition was not out on November 7, 2026.
IRS: Information return penalties: IRS page last reviewed October 30, 2026; table for returns and statements due in 2027.
IRS: Publication 15 (Circular E), section 11 legal holidays: final 2026 edition; lists 2026 legal holidays only.

Publication 1099 (2026) and the 1099-MISC and 1099-NEC instructions are final editions. The 2027 Publication 509 is an early release draft, used only to confirm the rolled dates and the 2027 legal holidays.

Common questions

When are 1099s due in 2027?: For 2026 forms, most 1099s are due to recipients Monday, February 1, 2027, and Forms 1099-B and 1099-S are due Tuesday, February 16, 2027. Filing with the IRS is Monday, March 1, 2027 on paper or Wednesday, March 31, 2027 electronically, except Form 1099-NEC, which is due Monday, February 1, 2027 either way.
When is the 1099-NEC due in 2027?: Monday, February 1, 2027, both to the recipient and to the IRS, on paper or electronically. Publication 1099 gives January 31, which is a Sunday in 2027, so the date moves to the next day that is not a Saturday, Sunday or legal holiday.
Does Presidents Day change a 1099 deadline?: Yes, for the statements due February 15. Presidents Day (Washington's Birthday) is Monday, February 15, 2027, so Forms 1099-B and 1099-S, and 1099-MISC boxes 8 and 10, are due to recipients Tuesday, February 16, 2027. The IRS's 2027 Publication 509 draft prints February 16 for them.
Can I get an extension on 1099s?: Yes for most forms: Form 8809, filed by the due date, gives an automatic 30-day extension to file with the IRS, but there is no automatic extension for Forms W-2 and 1099-NEC. Time to furnish recipient statements needs Form 15397, and an approved request generally gives at most 30 extra days.
What is the penalty for filing 1099s late in 2027?: For returns and statements due in 2027 the IRS charges $60 per return if filed within 30 days of the due date, $130 if filed later but by August 1, and $340 after August 1 or if not filed, with a separate penalty for late recipient statements. Intentional disregard is $690 per return with no maximum.
How many 1099s can I file on paper?: Fewer than 10 information returns in total. The IRS lowered the e-file threshold to 10, counting all information returns together, for returns required to be filed on or after January 1, 2024.