1099, W-2 and ACA Filing Deadlines to IRS and SSA
Key deadlines for 1099 and W-2 filing center around providing forms to recipients and submitting them to the IRS or SSA on time. Most forms—including Form W-2 and Form 1099-NEC—must be furnished to recipients and filed with the IRS or SSA by January 31 (or the next business day when January 31 falls on the weekend). For filing to the IRS, 1099 forms typically have later deadlines, most are due by March 31. Meeting these deadlines is critical to avoid penalties and ensure accurate income reporting.
| Tax Forms | Recipient Deadline | E-file Deadline |
| 1099-NEC | 2/2/2026 | 2/2/2026 |
| 1099-MISC* (No Data in Boxes 8 or 10) |
2/2/2026 | 3/31/2026 |
| 1099-MISC* (With Data in Boxes 8 or 10) |
2/16/2026 | 3/31/2026 |
| 1099-B*, 1099-S | 2/16/2026 | 3/31/2026 |
| 1099-C, 1099-DIV*, 1099-G, 1099-INT*, 1099-K, 1099-R, 1098, 1098-T |
2/2/2026 | 3/31/2026 |
| W-2 | 2/2/2026 | 2/2/2026 |
| 1042-S | 3/16/2026 | 3/16/2026 |
| ACA Forms
1095-B, 1095-C |
By request** | 3/31/2026 |
| ACA Form
1094-C |
N/A | 3/31/2026 |
| 941 2025 Q4 | N/A | 2/2/2026 |
| 941 2026 Q1 | N/A | 4/30/2026 |
| 941 2026 Q2 | N/A | 7/31/2026 |
| 941 2026 Q3 | N/A | 11/2/2026 |
| 5498 FMV/RMD SIMPLE IRA contributions |
2/2/2026 | 6/1/2026 |
| 5498 All other contributions |
6/1/2026 | 6/1/2026 |
| 5498-QA | 3/16/2026 | 6/1/2026 |
| 5498-SA | 6/1/2026 | 6/1/2026 |
* For 1099-MISC, 1099-B, 1099-DIV and 1099-INT, the recipient deadline is 3/16/2026 if you are a trustee or middleman of a Widely Held Fixed Investment Trust (WHFIT).
** Issuers are no longer automatically required to furnish copies to recipients. However, if recipients request copies the issuer must comply. If requested prior to January 1, the issuer must furnish by January 31 (or next business day when January 31 falls on the weekend). If the request is made after January 1, the issuer must furnish by 30 days after requested. https://www.congress.gov/bill/118th-congress/house-bill/3797
As a business owner, you want to stay one step ahead of the annual tax season, which includes the mandatory filing of 1099s for independent contractors and W-2s for employees.
What are the dates that matter most – and what can you do to streamline the entire wage-reporting process?
Handle the 1099 legwork in advance. Let efile4Biz Help!
Avoid the first-of-the-year rush with 1099 prep work. Instead, have every independent contractor, freelancer, consultant and sole proprietor fill out a Form W-9, Request for Taxpayer Identification Number and Certification, as he/she provides services. The W-9 captures the recipient’s legal name, address and Taxpayer Identification Number (TIN), which are necessary to complete the 1099. Annually send your independent contractors a W-9 to capture any changes they might have: name, address, etc. Keeping this information up-to-date helps prevent mistakes that can lead to penalties. We offer a W-9 Program to help you update the information annually. Learn more.
Another way to avoid errors is to perform TIN Matching ($1/record) via efile4Biz. This ensures that what you provide matches the IRS/SSA records. Learn more.
Get a head start — new 1099 forms and early e-filing are available.
Rather than wait until January, begin filing your forms in November when the 1099 forms are released on efile4Biz. As long as an independent contractor has completed all work for the calendar year and you have all the required information, you can get started.
For the 2026 calendar year, recipient copies are due on 2/2/2026 for forms like the 1099-NEC and W-2, as well as many common 1099 variants. Some forms, including 1099-B, 1099-S, and certain 1099-MISC filings, have a later recipient deadline of 2/16/2026. There are also special cases, such as certain WHFIT reporting, where recipient deadlines extend to 3/16/2026.
For forms filed in the 2027 calendar year, recipient copies are due on 2/1/2027 for forms like the 1099-NEC and W-2, as well as many common 1099 variants. Some forms, including 1099-B, 1099-S, and certain 1099-MISC filings, have a later recipient deadline of 2/16/2027. There are also special cases, such as certain WHFIT reporting, where recipient deadlines extend to 3/15/2027.
Yes, both forms share the same deadline across recipient delivery and e-filing. For the 2026 calendar year, those deadlines all fall on 2/2/2026. For the 2027 calendar year, those deadlines all fall on 2/1/2027.
Getting an early start can make a big difference to avoid year-end stress during tax season. It’s best to collect W-9 information before you make any payments to contractors, keep records updated, and verify details like taxpayer identification numbers to avoid delays. In many cases, you can begin preparing forms as early as November, as long as your year-end data is ready.
When you e-file your 1099s or W-2s, summary information is automatically included and transmitted to the IRS or SSA. This means you do not need to prepare or submit Forms 1096 or W-3, which are only required when filing paper returns.
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