The 1099-NEC deadline for tax year 2025 is February 2, 2026, not January 31. The statutory date falls on a Saturday this year, so the effective deadline moves to the next business day. Set a reminder for the correct date.
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For tax year 2025 filings. Dates already adjusted for weekends.
| Form | To recipient | To IRS (paper) | To IRS (electronic) |
|---|---|---|---|
| 1099-NEC Contractor compensation | Feb 2, 2026 | Feb 2, 2026 | Feb 2, 2026 |
| 1099-MISC Rents, royalties, other | Feb 2, 2026 | Mar 2, 2026 | Mar 31, 2026 |
| 1099-MISC Boxes 8 or 10 only | Feb 17, 2026 | Mar 2, 2026 | Mar 31, 2026 |
| 1099-B, 1099-S | Feb 17, 2026 | Mar 2, 2026 | Mar 31, 2026 |
| 1099-K Payment processors | Feb 2, 2026 | Mar 2, 2026 | Mar 31, 2026 |
Source: IRS General Instructions for Certain Information Returns (2025) and Publication 1099 (2026).
January 31, 2026 is a Saturday. The IRS follows the standard weekend-and-holiday rule: when the due date for any return falls on a Saturday, Sunday, or federal holiday, the deadline shifts to the next business day. For tax year 2025 filings, that pushes 1099-NEC and W-2 due dates to Monday, February 2, 2026.
The same rule affects 1099-MISC. The paper-filing deadline of February 28 also lands on a Saturday in 2026, so it shifts to Monday, March 2, 2026. The electronic deadline of March 31 falls on a Tuesday, so it does not move.
This only applies to 2026. In most years January 31 is a weekday and the deadline is literally January 31 — so if you are setting a recurring reminder, use January 31 as the base date. The shift is automatic every few years.
Since tax year 2023, the IRS requires electronic filing for any business that files 10 or more information returns in aggregate (W-2s, 1099s, and other information returns combined). If you paid ten or more contractors, you are filing electronically whether you wanted to or not.
Only allowed for filers submitting fewer than 10 information returns total. 1099-MISC paper deadline in 2026: March 2. 1099-NEC paper deadline: still February 2 (no extension vs electronic).
Required for 10+ returns. Submit via IRS FIRE or the newer IRIS portal. 1099-MISC electronic deadline in 2026: March 31. Filing this way buys an extra month — but only for forms other than 1099-NEC.
If your main obligation is 1099-NEC (the most common case for small businesses paying contractors), set a reminder for February 2, 2026. You will get emails 7, 3, and 1 days before — enough time to chase any missing W-9s and submit. Because the January 31 shift only happens occasionally, using the actual shifted date avoids the mental math.
For a recurring annual reminder that works every year, see the main 1099 filing reminder page — it uses January 31 as the base date and handles weekend shifts automatically by rolling to the next business day notice.
February 2, 2026, for both recipient copies and IRS filing. The statutory date is January 31, but January 31, 2026 falls on a Saturday, so the deadline shifts to the next business day (Monday, February 2).
Recipient copies are due February 2, 2026 for most boxes (February 17, 2026 if amounts are reported only in boxes 8 or 10). The IRS filing deadline is March 2, 2026 if you file on paper (February 28 falls on a Saturday) or March 31, 2026 if you file electronically.
Yes. IRS rules treat weekends and federal holidays like any other business-day extension — the due date moves to the next business day. This applies to January 31, 2026 (Saturday → Monday February 2) and to February 28, 2026 (Saturday → Monday March 2).
For 1099-NEC both deadlines are the same — February 2, 2026 this year. For 1099-MISC, recipient copies are due first (February 2 or February 17 depending on the boxes used), then the IRS copy follows a month later (March 2 paper, March 31 electronic).
For 1099-NEC, no — the electronic and paper deadlines are the same (February 2, 2026). For 1099-MISC and most other 1099 types, electronic filing buys you about an extra month (March 31 vs March 2 in 2026). The IRS also now requires e-filing for businesses filing 10 or more information returns in total.
You can generally start filing 1099s through the IRS FIRE system or IRIS in early January, as soon as the system opens for the new filing season. Many businesses file during the last two weeks of January once they have all W-9 information confirmed. There is no benefit to waiting until the deadline.
February 2, 2026 is the real deadline this year. Set a reminder now so you don't file based on a calendar that says January 31.
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