For the 2026 tax year, the two most critical deadlines land on February 1, 2027: W-2s to the SSA and to employees, and 1099-NECs to the IRS and to contractors. Most other 1099 series forms follow in March. Here are all the key dates.
Information returns report payments you made to others. They go to the IRS or SSA, and a copy goes to the person or business that received the payment. The most common ones for small businesses are:
If you file 10 or more information returns of any type in a calendar year, you must eFile all of them. The count is aggregated across all form types combined, not calculated per form. Paper filing when eFile is required is treated as a failure to file.
January 31 is the statutory deadline for both W-2s and 1099-NECs. Because January 31, 2027 falls on a Sunday, the deadline shifts to February 1, 2027.
This date covers four separate obligations:
There is no split between paper and eFile for W-2s or 1099-NECs. Both filing methods share the same February 1 deadline.
If you’ve withheld backup withholding from any contractor payments during 2026, report it on Form 945 by February 1, 2027.
Form 945 is separate from Form 941. Form 941 covers payroll taxes on employee wages. Form 945 covers nonpayroll withholding including backup withholding. Do not combine them on the same return.
For most boxes on Form 1099-MISC, the recipient copy deadline is February 1, 2027. Two boxes carry a later furnishing deadline.
February 15, 2027 falls on a Monday, so no shift applies.
February 28 is the statutory paper filing deadline for 1099-MISC and most other 1099 series forms. Because February 28, 2027 falls on a Sunday, it shifts to March 1, 2027.
Forms covered by this deadline include:
File Copy A of each form with the IRS. Include Form 1096 as a transmittal cover sheet. File a separate Form 1096 for each form type.
Do not print Copy A or Form 1096 from IRS.gov and mail them. The IRS processes paper returns by machine. Plain-paper printouts are not scannable and will be rejected. Use pre-printed red-ink IRS forms.
If you file electronically, you have until March 31, 2027 to submit 1099-MISC and most other 1099 series forms to the IRS through IRIS.
The FIRE system is retired. IRIS is the only IRS intake system for electronic information return submissions. If your process previously used FIRE, confirm your transition to IRIS before filing season begins.
This extended eFile deadline applies to the IRS copy only. Recipient copies for most 1099-MISC boxes were still due February 1.
| Deadline | Form | Obligation | Filing method |
|---|---|---|---|
| February 1, 2027 | W-2 | File Copy A with SSA; furnish Copies B, C, 2 to employees | Paper or eFile |
| February 1, 2027 | 1099-NEC | File Copy A with IRS; furnish Copy B to contractors | Paper or eFile |
| February 1, 2027 | Form 945 | Report backup withholding withheld during 2026 | Paper or eFile |
| February 1, 2027 | 1099-MISC (most boxes) | Furnish Copy B to recipients | Recipient copy only |
| February 15, 2027 | 1099-MISC (Boxes 8 and 10) | Furnish Copy B to recipients | Recipient copy only |
| March 1, 2027 | 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1098, W-2G | File Copy A with IRS | Paper only (with Form 1096) |
| March 31, 2027 | 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1098, W-2G | File Copy A with IRS via IRIS | eFile only |
| May 31, 2027 | Form 5498 series | File with IRS | Paper or eFile |
Extensions for information returns are not automatic.
To extend the IRS filing deadline: File Form 8809 before your original deadline. The IRS grants a 30-day extension only in limited circumstances, including natural disaster, fire, or death of the person responsible for filing.
To extend the recipient copy deadline: File Form 15397 by fax before the original furnishing deadline. Extensions for recipient copies are rarely granted.
An extension for the IRS filing does not extend your recipient copy deadline. They are separate obligations.
By November: Count your total information returns across all form types. If the total is 10 or more, you must eFile everything.
By December: Confirm W-9s are on file for every contractor you paid. Run TIN matching for any contractor where the name or TIN may be uncertain.
By January 15: Reconcile your payment records. Verify that every contractor who received payments at or above the reporting threshold has a form queued.
Before February 1: File W-2s and 1099-NECs. Furnish all recipient copies. File Form 945 if backup withholding applies.
Before March 1 or March 31: File all remaining 1099 series forms with the IRS, using the paper or eFile deadline that applies to you.
Once your forms are filed with the IRS and recipient copies are out the door, your information return obligations for the 2026 tax year are complete.
February 1, 2027 covers W-2s to the SSA and to employees, 1099-NECs to the IRS and to contractors, Form 945 for backup withholding, and recipient copies for most 1099-MISC boxes. February 15, 2027 covers 1099-MISC recipient copies for Boxes 8 and 10. March 1, 2027 is the paper IRS deadline for 1099-MISC and most other 1099 series, March 31, 2027 is the eFile deadline for those forms, and May 31, 2027 covers the Form 5498 series.
January 31 is the statutory deadline for both forms, but January 31, 2027 falls on a Sunday, so the deadline shifts to the next business day. There is no split between paper and eFile for either form: both filing methods share the same February 1 date.
Form 945 reports nonpayroll withholding, including backup withholding taken from contractor payments. If you withheld any during 2026, file it by February 1, 2027. It is separate from Form 941, which covers payroll taxes on employee wages, and the two must not be combined on the same return.
No, they are separate obligations with separate processes. To extend the IRS filing deadline, file Form 8809 before your original deadline; the IRS grants a 30-day extension only in limited circumstances such as natural disaster, fire, or death of the person responsible for filing. To extend a recipient copy deadline, file Form 15397 by fax before the original furnishing deadline, though those are rarely granted.
Subject to change. Verify at IRS.gov, SSA.gov, or the relevant government site.
February 1, 2027 covers W-2s to the SSA and to employees, 1099-NECs to the IRS and to contractors, Form 945 for backup withholding, and recipient copies for most 1099-MISC boxes. February 15, 2027 covers 1099-MISC recipient copies for Boxes 8 and 10. March 1, 2027 is the paper IRS deadline for 1099-MISC and most other 1099 series, March 31, 2027 is the eFile deadline for those forms, and May 31, 2027 covers the Form 5498 series.
January 31 is the statutory deadline for both forms, but January 31, 2027 falls on a Sunday, so the deadline shifts to the next business day. There is no split between paper and eFile for either form: both filing methods share the same February 1 date.
Form 945 reports nonpayroll withholding, including backup withholding taken from contractor payments. If you withheld any during 2026, file it by February 1, 2027. It is separate from Form 941, which covers payroll taxes on employee wages, and the two must not be combined on the same return.
No, they are separate obligations with separate processes. To extend the IRS filing deadline, file Form 8809 before your original deadline; the IRS grants a 30-day extension only in limited circumstances such as natural disaster, fire, or death of the person responsible for filing. To extend a recipient copy deadline, file Form 15397 by fax before the original furnishing deadline, though those are rarely granted.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Save up to 45 days by skipping the wait for IRS processing.
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
You have exceeded the IRS paper filing threshold and are required to file electronically.
