IRS Form 1099-MISC is used by businesses to report miscellaneous payments of $600 or more ($10 for some type of payments like royalties). The IRS is strict about the filing deadline which generally falls between Jan and Feb of every year. Missing out on filing between these months for any reason (other than a reasonable cause) can cause the IRS to impose penalties.
In this blog, we’ll walk you through Form 1099-MISC deadline for 2026 and how to file 1099 online so that you never miss a deadline.
Form 1099-MISC Deadlines: When Should You File?
Here is Form 1099-MISC due date for 2026. File the forms on time to avoid paying hefty penalties.
| Form 1099-MISC | Original Deadline | Deadline for 2025 Tax Year (Filed in 2026) |
|---|---|---|
| Send Copy B to the recipient | January 31 | February 2, 2026 |
| Send Copy B to the recipient (with Box 8 & 10 amounts) | February 15 | February 17, 2026 |
| Paper file Copy A of 1099-MISC + Form 1096 | February 28 | March 2, 2026 |
| E-file Copy A of 1099-MISC with 1099Online | March 31 | March 31, 2026 |
Please note that the deadline will fall on the next working day if that day falls on a weekend or a holiday.
1099-MISC Penalties
The IRS imposes strict penalties depending on how late you file Form 1099-MISC.
| Timeline | Penalty Amount |
|---|---|
| Less than 30 days | $60 per form |
| After 30 days but before August 1 | $130 per form |
| After August 1 or if not filed at all | $340 per form |
| Intentional disregard | $680 per form |
How to file after a penalty is imposed?
You still have to pay the penalty (there is no avoiding the penalty) and file 1099-MISC immediately. In some cases, you can submit a written explanation and supporting documentation for a reasonable cause delay. But it’s not a guaranteed penalty waiver.
If you deliberately do not file a 1099-MISC, it’ll be considered intentional disregard and you‘ll be fined $680 per form with no upper maximum limit. In this case, you’ll need to demonstrate corrective steps (e-file + vendor notices) to reduce audit risk.
Form 1099-MISC State Filing Deadlines
Many states in the IRS Combined Federal/State Filing (CF/SF) program will accept your 1099-MISC through CF/SF with no separate state upload, but not all CF/SF states waive direct filing. A few states trigger state filing only when state income tax was withheld. Some states have their filing deadline on Jan 31 (e.g., Pennsylvania), while a few others use mid-February (e.g., Iowa). Always apply each state’s weekend/holiday rollover rule, confirm whether CF/SF alone is sufficient, and check if a state’s direct filing is withholding-only or always required before finalizing
Real-Time Scenarios
1. Paid $1,200 rent paid to a landlord and send the recipient a copy by Jan 31
In this scenario, there is no penalty since recipient copy was sent on time
2. A winner won $800 prize from a contest and was sent Copy B on Feb 10th
Since the copy was sent 10 days after the Jan 31 deadline, you’ll be required to pay $60 per form.
3. 15 forms were e-filed on April 5
The deadline for e-filing is March 31. These 15 forms were filed on April 5. In this case, since it’s past the deadline, you’ll need to pay $60 per form.
4. Reported Attorney proceeds (Box 10) and sent Feb 12
In this scenario, the reporting was done on time, the deadline for recipient copy (with boxes 10 and 8) is Feb 15. This filing is compliant with IRS rules, so there is no need for any penalty.
5. 20+ 1099-MISC Forms were e-filed on Oct 5
These 1099-MISC forms were filed ‘After August 31’, so you’ll have to pay $340 per form.
FAQs
1. Does the IRS 10-form rule include W-2s?
Yes, the IRS 10-form e-file rule for 1099 forms includes W-2s.
2. Can the payer e-file before Jan 31?
Yes, you can start e-filing before Jan 31 using an IRS authorized platform like 1099Online.
3. Do late fees stop once the form is filed?
Yes, once you file and send the form to the IRS, the penalties will freeze.
4. What if a vendor won’t share a W-9 form?
If a vendor doesn’t provide a W-9 even after multiple requests, you can start the 24% backup withholding future payments and report the same on 1099-MISC Box 4.
5. Does Form 8809 delay vendor copies?
No, Form 8809 is used for granting an automatic extension to file IRS copy. It is not for recipient copies.
6. Is paper filing ever okay?
Even though e-filing is the IRS recommended method, paper filing is still acceptable if you have to file less than ten 1099-MISC forms.
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