# 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. Source: https://lopifi.com/learn/1099-nec-and-1099-misc-at-year-end/filing-1099s-iris-and-form-1096 Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com) --- **When are 1099s due for 2026 payments, and how do you file them: Form 1096, IRIS or software?** 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) The 1099 season for 2026 payments. A deadline on a weekend moves to the next business day. > “Section 6071(c) requires you to file Form 1099-NEC on or before January 31.” — [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates](https://www.irs.gov/instructions/i1099mec), Form 1099-NEC is due January 31 > “File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically.” — [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates](https://www.irs.gov/instructions/i1099mec), Form 1099-MISC runs on a later IRS deadline Paper 1099s go to the IRS under a [Form 1096](https://lopifi.com/md/glossary/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](https://lopifi.com/md/glossary/iris), the Information Returns Intake System. Most startups file through their accounting software, payroll provider or a 1099 service instead. > “Do not use this form to transmit electronically.” — [IRS — About Form 1096](https://www.irs.gov/forms-pubs/about-form-1096), Form 1096 is for paper filings only > “lowered the e-file threshold to 10 (calculated by aggregating all information returns)” — [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Electronic filing; T.D. 9972](https://www.irs.gov/instructions/i1099mec), Ten or more information returns must be filed electronically > “To use the IRIS Taxpayer Portal, you need an IRIS Transmitter Control Code (TCC).” — [IRS — E-file information returns with IRIS](https://www.irs.gov/filing/e-file-information-returns-with-iris), IRIS, the Information Returns Intake System > **States want copies too.** Many states with an income tax want their own copy of each 1099. Some receive it through the IRS's [Combined Federal/State Filing Program](https://lopifi.com/md/glossary/combined-federal-state-filing-program) when the forms are filed electronically; others require a direct filing. Check each state you paid contractors in. ## Where this page's rules come from - [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates](https://www.irs.gov/instructions/i1099mec) — Form 1099-NEC is due January 31 (irs) - [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Due dates](https://www.irs.gov/instructions/i1099mec) — Form 1099-MISC runs on a later IRS deadline (irs) - [IRS Pub. 1099 (2026), General Instructions for Certain Information Returns — due dates](https://www.irs.gov/publications/p1099) — A due date on a weekend or legal holiday moves to the next business day (irs) - [Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026), Electronic filing; T.D. 9972](https://www.irs.gov/instructions/i1099mec) — Ten or more information returns must be filed electronically (irs) - [Form 1096 (2026), Purpose of form](https://www.irs.gov/pub/irs-pdf/f1096.pdf) (PDF) — Form 1096, Annual Summary and Transmittal of U.S. Information Returns (form) - [IRS — About Form 1096](https://www.irs.gov/forms-pubs/about-form-1096) — Form 1096 is for paper filings only (irs) - [IRS — E-file information returns with IRIS](https://www.irs.gov/filing/e-file-information-returns-with-iris) — IRIS, the Information Returns Intake System (irs) - [Form 1099-NEC (Rev. December 2026)](https://www.irs.gov/pub/irs-pdf/f1099nec.pdf) (PDF) — Form 1099-NEC, Nonemployee Compensation (form) - [Form 1099-MISC](https://www.irs.gov/pub/irs-pdf/f1099msc.pdf) (PDF) — Form 1099-MISC, Miscellaneous Information (form) ## Read further - https://lopifi.com/md/startups/form-1099-nec-for-startups - https://lopifi.com/md/startups/startup-tax-deadlines-by-month - **Track:** [Accounts payable](https://lopifi.com/md/learn/ap) - **Part of:** [1099-NEC and 1099-MISC at year end](https://lopifi.com/md/learn/1099-nec-and-1099-misc-at-year-end) — 6 min - **Terms taught:** [Form 1096](https://lopifi.com/md/glossary/form-1096), [IRIS](https://lopifi.com/md/glossary/iris), [Combined Federal/State Filing Program](https://lopifi.com/md/glossary/combined-federal-state-filing-program), [Form 1099-NEC](https://lopifi.com/md/glossary/form-1099-nec), [Form 1099-MISC](https://lopifi.com/md/glossary/form-1099-misc) - **Previous:** [Who gets a 1099: Northwind's vendor list](https://lopifi.com/md/learn/1099-nec-and-1099-misc-at-year-end/who-gets-a-1099) - **Next:** [Order to cash: from a yes to money in the bank, AR · Lesson 1](https://lopifi.com/md/learn/order-to-cash-process) - **The course:** https://lopifi.com/md/learn