1099-NEC due date for tax year 2026
Monday 1 February 2027, to the IRS and to recipients, on paper or electronically.
The rule, from the instructions revised in December 2026: "Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures." And: "If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day."
| Tax year | 31 January falls on | Due date | Basis |
|---|---|---|---|
| 2023 | Wednesday | Wednesday 31 January 2024 | 31 January is a business day |
| 2024 | Friday | Friday 31 January 2025 | 31 January is a business day |
| 2025 | Saturday | Monday 2 February 2026 | Stated by the IRS: "File and furnish a copy of Form 1099-NEC on paper or electronically by February 2, 2026." |
| 2026 | Sunday | Monday 1 February 2027 | Our calculation from the weekend rule quoted above |
| 2027 | Monday | Monday 31 January 2028 | 31 January is a business day |
Extensions
| Question | Answer | Source |
|---|---|---|
| Is there an automatic extension for 1099-NEC? | No | General Instructions (2025): "For Forms W-2 and 1099-NEC, no automatic extension is available. See Form 8809." |
| Can IRIS's Request Automatic Extension be used? | Not for this form | Publication 5717 (Rev. 9-2026): "Exception: Form 1099-NEC, Nonemployee Compensation, is only allowed one nonautomatic 30-day extension of time, and filing must occur on a paper Form 8809, Application for Extension of Time to File Information Returns." |
| If a 30-day extension is granted for tax year 2026 | Wednesday 3 March 2027 | Our calculation: 30 days after Monday 1 February 2027 |
The Taxpayer Portal has no test mode. IRS working group slides of 12 August 2026 say: "There is not a test environment for the Taxpayer Portal". A file that is rejected on the due date has to be fixed and uploaded again the same day. Checking the CSV a week early costs nothing.
This page repeats what the IRS documents say and does the arithmetic. It is not advice on your own filing. Ask the IRS or a tax professional about your case.
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Open the 1099-NEC CSV fixerQuestions
- When is the 1099-NEC due in 2027?
- Monday 1 February 2027. The instructions give 31 January, which is a Sunday in 2027, and a weekend date moves to the next business day.
- Is the due date different for e-filing?
- No. The instructions say on or before January 31 using either paper or electronic filing procedures.
- Can I get an extension for Form 1099-NEC?
- Only one nonautomatic 30-day extension, requested on a paper Form 8809, according to Publication 5717 (Rev. 9-2026). No automatic extension is available.
Related
- 1099-NEC late filing penalty calculator
- IRIS TCC processing time: up to 45 days
- FIRE to IRIS: the dates and numbers
Other answers: Late penalty calculator · $2,000 threshold · 10-return e-file rule · Splitting names · Vendor list template · CF/SF states · Forms with CSV guidelines · TCC timing · Boxes 1a to 1d · All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates