Filing 1099s: deadlines, Form 1096 and IRIS
The 1099 deadlines for 2026 payments, moved off the weekend, and the three ways to file: paper with Form 1096, IRIS, or software.
October–November
Check every vendor paid this year has a W-9 or W-8BEN on file; run TIN Matching.W-9
October–November
If filing yourself through IRIS, apply for a Transmitter Control Code.IRIS
February 1, 2027
Copy to each recipient and file with the IRS.1099-NEC
February 1, 2027
Copy to each recipient.1099-MISC
March 1, 2027
File with the IRS on paper, with Form 1096.1099-MISC
March 31, 2027
File with the IRS electronically.1099-MISC
Paper 1099s go to the IRS under a Form 1096, the transmittal that summarizes them; electronic filings do not use one. But most companies cannot file on paper at all: the rule is electronic filing once a filer has 10 or more information returns in a year, counting every type together, W-2s included. The IRS's own free portal is IRIS, the Information Returns Intake System. Most startups file through their accounting software, payroll provider or a 1099 service instead.
Where this lesson's rules come from
The sources behind this lesson's requirements, by kind. Anything marked as a convention is ours, not the rule-maker's.
- IRS guidance
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates (opens in a new tab)Form 1099-NEC is due January 31Free to read
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates (opens in a new tab)Form 1099-MISC runs on a later IRS deadlineFree to read
- IRS Pub. 1099 (2026), General Instructions for Certain Information Returns — due dates (opens in a new tab)A due date on a weekend or legal holiday moves to the next business dayFree to read
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Electronic filing; T.D. 9972 (opens in a new tab)Ten or more information returns must be filed electronicallyFree to read
- IRS — About Form 1096 (opens in a new tab)Form 1096 is for paper filings onlyFree to read
- IRS — E-file information returns with IRIS (opens in a new tab)IRIS, the Information Returns Intake SystemFree to read
- Official form
- Form 1096 (2026), Purpose of form (opens in a new tab)Form 1096, Annual Summary and Transmittal of U.S. Information ReturnsPDF · Free to read
- Form 1099-NEC (Rev. December 2026) (opens in a new tab)Form 1099-NEC, Nonemployee CompensationPDF · Free to read
- Form 1099-MISC (opens in a new tab)Form 1099-MISC, Miscellaneous InformationPDF · Free to read
The words this page teaches
Each links to its glossary definition, which also names the authority behind it and the components that render it.
- Form 1096The transmittal that summarizes paper Forms 1099 (and certain others) sent to the IRS. Not used when filing electronically
- IRISThe IRS's system for filing Forms 1099 electronically, including a free web portal that needs an IRIS Transmitter Control Code. Electronic filing is required once a filer has 10 or more information returns in a year
- Combined Federal/State Filing ProgramThe IRS program that forwards 1099s filed electronically to participating states, satisfying their filing requirement — though many states still require direct filing, or a reconciliation return of their own
- Form 1099-NECThe IRS information return for nonemployee compensation paid to a contractor in the course of business — required at $600 a year for payments through 2025 and $2,000 from 2026 (indexed from 2027), due to the recipient and the IRS by January 31
- Form 1099-MISCThe IRS information return for rents, prizes and other listed payments made in the course of a business — $2,000 or more for payments made in 2026, $600 through 2025. Services go on Form 1099-NEC instead
See also
- Form 1099-NEC for startups: threshold, deadline, e-filingWho gets a 1099-NEC, the new $2,000 threshold, why a W-9 comes first, what goes on a 1099-K instead, and the deadlines, penalties and state copies.
- Startup tax deadlines by month for a C-corpFederal tax deadlines for a calendar-year C-corp, month by month: W-2s, 1099s, Form 941, Form 1120, estimated taxes and Delaware franchise tax.
- TaxFormTrackerVendors over the reporting threshold, with W-9 and TIN-match state.