# Information returns: 1099-NEC and 1099-MISC

> The January information returns: who gets a 1099-NEC at $2,000 for 2026, and the 2027 dates, weekend moves included.

Source: https://lopifi.com/learn/1099-nec-and-1099-misc-deadlines
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**When are 1099-NEC and 1099-MISC due, and who gets one?** The January information returns: who gets a 1099-NEC at $2,000 for 2026, and the 2027 dates, weekend moves included.

An [information return](https://lopifi.com/md/glossary/information-return) reports a payment rather than computing a tax. The IRS gets a copy, the person paid gets a copy, and the IRS matches one against the other's return. For a startup the common ones each January are [Form 1099-NEC](https://lopifi.com/md/glossary/form-1099-nec) for contractors and Form 1099-MISC for rents, prizes and some other payments. Collecting each payee's [Form W-9](https://lopifi.com/md/glossary/form-w-9) and deciding who gets a form is [the AP track](https://lopifi.com/md/learn/ap)'s work; this lesson is the filing calendar.

*[Figure: form 1099]*

A contractor's year of payments against the $2,000 threshold for 2026. Illustrative payments.

For payments made in 2026, a 1099-NEC is required for nonemployee compensation of $2,000 or more in the year, up from $600 for 2025, and the IRS may adjust it for inflation from 2027. Card and payment-platform payments are reported by the processor on [Form 1099-K](https://lopifi.com/md/glossary/form-1099-k) instead.

> “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. 12/2026)](https://www.irs.gov/instructions/i1099mec), Due dates, the $2,000 threshold for payments after 2025, and who gets a form

| Form | To the recipient | To the IRS |
| --- | --- | --- |
| 1099-NEC | February 1, 2027 | February 1, 2027 |
| 1099-MISC | February 1, 2027 | March 1, 2027 on paper; March 31, 2027 electronically |

Northwind's 2026 information returns, filed in 2027.

**Northwind — January 31, moved.** The rule says January 31. In 2027, January 31, 2027 is a Sunday, so the forms are due February 1, 2027. Calendar the moved date, and keep the rule beside it so next year is computed, not copied.

**Paper**
- Pro: No e-file account to set up.
- Con: Due Mar 1, 2027, a month earlier.
- Best for: A handful of forms, where the IRS allows paper.

**Electronic**
- Pro: Due Mar 31, 2027.
- Pro: Through the [Combined Federal/State Filing Program](https://lopifi.com/md/glossary/combined-federal-state-filing-program), can also reach participating states.
- Con: Needs an IRS e-file account or a provider.
- Best for: Most companies.

1099-MISC to the IRS: paper or electronic.

**Wrong:** Ask contractors for their details in January.

**Right:** Collect a W-9 before the first payment; tag every payment to its payee all year; file from the books in January.

A missing or wrong TIN is what turns a 1099 into [backup withholding](https://lopifi.com/md/glossary/backup-withholding). The W-9 comes before the first payment, not in January.

> **1099-NECs go to the contractor and the IRS by January 31 — moved to the next business day when it falls on a weekend.**

## Where this lesson's rules come from

- [Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026)](https://www.irs.gov/instructions/i1099mec) — Due dates, the $2,000 threshold for payments after 2025, and who gets a form (irs)
- [26 U.S.C. §7503](https://www.law.cornell.edu/uscode/text/26/7503) — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (statute)

## Read further

- https://lopifi.com/md/startups/form-1099-nec-for-startups
- https://lopifi.com/md/startups/collecting-w9s-and-backup-withholding
- https://lopifi.com/md/accounting/1099-nec
- https://lopifi.com/md/accounting/form-1099-k

- **Track:** [Compliance & tax](https://lopifi.com/md/learn/compliance)
- **Lesson:** Lesson 8 of 10 — 7 min
- **Terms taught:** [Information return](https://lopifi.com/md/glossary/information-return), [Form 1099-NEC](https://lopifi.com/md/glossary/form-1099-nec), [Form 1099-K](https://lopifi.com/md/glossary/form-1099-k), [Form W-9](https://lopifi.com/md/glossary/form-w-9), [Backup withholding](https://lopifi.com/md/glossary/backup-withholding), [Combined Federal/State Filing Program](https://lopifi.com/md/glossary/combined-federal-state-filing-program)
- **Previous:** [Is SaaS taxable? State by state, Compliance · Lesson 7](https://lopifi.com/md/learn/how-to-register-collect-and-file-sales-tax/is-saas-taxable)
- **Next:** [Foreign owners and beneficial ownership: Form 5472 and BOI, Compliance · Lesson 9](https://lopifi.com/md/learn/form-5472-and-boi-reporting)
- **The course:** https://lopifi.com/md/learn