1099 deadlines at a glance
1099-NEC: January 31 to recipients and the IRS. 1099-MISC: January 31 to recipients (February 15 for boxes 8 or 10), February 28 to the IRS on paper or March 31 if e-filed.
| Form and copy | Statutory date | For 2025 payments (filed in 2026) | For 2026 payments (filed in 2027) |
|---|---|---|---|
| 1099-NEC to recipient | January 31 | February 2, 2026 | February 1, 2027 |
| 1099-NEC to IRS (paper or e-file) | January 31 | February 2, 2026 | February 1, 2027 |
| 1099-MISC to recipient | January 31 | February 2, 2026 | February 1, 2027 |
| 1099-MISC to recipient, box 8 or 10 amounts | February 15 | February 17, 2026 | February 16, 2027 |
| 1099-MISC to IRS, paper | February 28 | March 2, 2026 | March 1, 2027 |
| 1099-MISC to IRS, e-file | March 31 | March 31, 2026 | March 31, 2027 |
1099-NEC vs 1099-MISC: which deadline applies
Payments for services by non-employees go on 1099-NEC and have the earlier January 31 IRS deadline. Rents, royalties, other income, medical payments and attorney gross proceeds go on 1099-MISC.
| Form 1099-NEC | Form 1099-MISC | |
|---|---|---|
| Typical payments | Contractor and freelancer fees; attorneys’ fees for legal services | Rents, royalties, other income, medical and health care payments, gross proceeds paid to an attorney |
| Threshold for 2026 payments | $2,000 | $2,000 for most boxes; $10 royalties; $600 attorney gross proceeds |
| Recipient copy due | January 31 | January 31 (February 15 for boxes 8 or 10) |
| IRS filing due | January 31, paper or e-file | February 28 paper; March 31 e-file |
| Automatic 30-day extension (Form 8809) | No | Yes |
Not sure whether a vendor needs a form at all? The 1099 threshold checker applies the year’s threshold by payment type, and Do LLCs and S corps get a 1099? covers the corporate exemption.
The e-file threshold: 10 returns in total
If you file 10 or more information returns in a calendar year, you must file them electronically. The count is across all information return types combined.
The IRS lowered the e-file threshold to 10, “calculated by aggregating all information returns”, for returns required to be filed on or after January 1, 2024 (IRS Instructions for Forms 1099-MISC and 1099-NEC). The General Instructions add that the 10-or-more requirement “does not apply separately to each type of form” (General Instructions).
| Returns you will file | Total | Must e-file? |
|---|---|---|
| 6 Form 1099-NEC | 6 | No (may still e-file) |
| 8 Form 1099-NEC + 2 Form 1099-MISC | 10 | Yes |
| 4 Form 1099-NEC + 3 Form 1099-MISC + 5 Form 1099-INT | 12 | Yes |
Extensions
Form 8809 gives an automatic 30-day extension to file 1099-MISC with the IRS. There is no automatic extension for 1099-NEC. Extensions to furnish recipient copies are requested by fax.
- Filing with the IRS (1099-MISC): file Form 8809 by the return’s due date for an automatic 30-day extension. Under certain hardship conditions you may apply for an additional 30 days.
- Form 1099-NEC: “For Forms W-2 and 1099-NEC, no automatic extension is available.” The IRS points to Form 8809 for details.
- Recipient copies: an extension of time to furnish statements must be requested by fax only (Form 15397).
Source: IRS General Instructions for Certain Information Returns.
A year-end 1099 calendar for AP teams
Most missed deadlines start with missing W-9s. Chase them in the fourth quarter, not in January.
- 1
Step 1
In December, close the year’s payments and confirm each 1099 vendor has a W-9 on file with a TIN. - 2
Step 2
Total each vendor’s payments by form and box for the calendar year, using the date paid. For 2026 payments, compare against the $2,000 threshold. - 3
Step 3
Count every information return you will file. If the total is 10 or more, you must e-file. - 4
Step 4
Furnish Form 1099-NEC to recipients and file it with the IRS by January 31 (February 1 in 2027). - 5
Step 5
Furnish Form 1099-MISC to recipients by January 31 (February 15 for boxes 8 or 10), and file it with the IRS by February 28 on paper or March 31 electronically. - 6
Step 6
If you cannot meet an IRS filing date for 1099-MISC, file Form 8809 by the due date for an automatic 30-day extension.
If a vendor never sends a W-9, you may already need to be withholding. See backup withholding.
How Aequo AP helps before the deadline
Aequo AP gets the vendor data ready: it requests W-9s through a secure link, tracks W-9 status, stores tax IDs encrypted and drafts 1099 records for the tax year. You file through your accounting system or a filing provider.
- W-9 status per vendor: see which 1099-eligible vendors are missing a W-9 in October, while there is time to chase them.
- Draft 1099 records: generate draft 1099-NEC and 1099-MISC records for a tax year, review them, then mark them ready and filed.
- What it does not do: Aequo AP does not e-file with the IRS or send copies to vendors. It works alongside the accounting system or ERP you already use.
Frequently asked questions
When are 1099s due in 2026?
For payments made in 2025, Form 1099-NEC was due to recipients and the IRS by February 2, 2026 (January 31 fell on a Saturday). Form 1099-MISC was due to recipients by February 2, 2026 (February 17 for boxes 8 or 10) and to the IRS by March 2, 2026 on paper or March 31, 2026 electronically.
When are 1099s due for 2026 payments?
The statutory dates are January 31, 2027 for Form 1099-NEC (recipients and IRS), January 31 for 1099-MISC recipient copies, and February 28 (paper) or March 31 (e-file) for 1099-MISC IRS filing. January 31 and February 28, 2027 fall on Sundays, so under the IRS next-business-day rule those become February 1 and March 1, 2027. Confirm with the 2026 General Instructions when the IRS publishes them.
What is the 1099-NEC deadline?
January 31 for both the recipient copy and the IRS filing, on paper or electronically (IRS Instructions for Forms 1099-MISC and 1099-NEC). There is no automatic extension for Form 1099-NEC.
When must 1099s be sent out to contractors?
Recipient copies of Form 1099-NEC and most Form 1099-MISC boxes must be furnished by January 31 of the year after the payments. Form 1099-MISC with amounts in box 8 or box 10 has until February 15. If the date falls on a weekend or legal holiday, the next business day counts.
Do I have to e-file 1099s?
Yes, if you file 10 or more information returns in the year. The IRS counts all information returns together, not each form type separately, so eight 1099-NECs and two 1099-MISCs means you must e-file.
Can I get an extension to file 1099s?
For Form 1099-MISC, file Form 8809 by the due date for an automatic 30-day extension of time to file with the IRS. For Form 1099-NEC (and Form W-2), no automatic extension is available. An extension of time to furnish recipient statements must be requested by fax.
What is the 1099 threshold for 2026?
For payments made after December 31, 2025, the Form 1099-NEC and 1099-MISC reporting threshold is met when payments to a recipient total $2,000 or more (IRS Form 1099-K FAQs, Q21). It was $600 for 2025 and earlier payments.
When is Form 945 due?
If you backup withheld, Form 945 for 2025 was due February 2, 2026, or February 10, 2026 if all deposits were made on time and in full (IRS Instructions for Form 945).
Automate matching, approvals and exception handling
Aequo AP captures invoices, matches them to purchase orders and receipts, routes approvals and flags duplicates and exceptions, then syncs with QuickBooks Online, Xero, FreshBooks or Zoho Books.
Related guides and tools
- 1099 threshold checkerCheck which vendors need a 1099 at the $2,000 threshold.
- Backup withholdingThe 24% rule when a vendor’s TIN is missing or wrong.
- Do LLCs and S corps get a 1099?Which vendors are exempt, and the exceptions.
- W-9 form guideCollect W-9s before you need them in January.
- W-9 and 1099 compliance in APThe year-round process behind the January rush.
Sources
Checked on October 24, 2026. Vendor capabilities and prices change; confirm current details with each vendor.
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) — January 31 for 1099-NEC (section 6071(c)); 1099-MISC to the IRS by February 28 on paper or March 31 electronically; payee statements by January 31; $2,000 threshold; e-file threshold of 10
- IRS, General Instructions for Certain Information Returns (2025) — dates for 2025 returns (February 2, February 17, March 2 and March 31, 2026); weekend and legal holiday rule; Form 8809 automatic 30-day extension, none for 1099-NEC; fax-only extension to furnish statements; 10-return e-file rule aggregated across all information returns
- IRS, Form 1099-K FAQs, Q21 (last reviewed 18 May 2026) — $2,000 threshold for 1099-MISC and 1099-NEC for payments made after December 31, 2025
- IRS, Instructions for Form 945 (2025) — Form 945 for 2025 due February 2, 2026, or February 10 if deposits were made on time in full