The first IRS deadline of the new tax filing season is upon us, with wage statements and/or 1099 forms due out to employees by Feb. 2, 2026. 

Note that as part of the 2024 Taxpayer First Act, businesses that file more than 10 W-2s and 1099s (in aggregate) for the year are required to electronically file all forms. 

The annual information returns deadline for the 2025 tax year are as follows:

• Most 1099 forms are due out to recipients by Feb. 2, 2026.
• 1099 non-employee compensation forms must be sent to the IRS by Feb. 2, 2026.
• Other 1099 form types are due to the IRS by March 2, 2026, if filing on paper, or March 31, 2026, if filing electronically.

Please make sure to file your 1099 forms and distribute them to the payee by the appropriate deadlines, as penalties for not filing or filing late range from $50 to $550 per form. And as you plan any mailed filings, keep in mind new U.S. Postal Service rules affecting postmark dates.

Here to Help

Our business tax pros can assist with your 1099 filing requirements, plus offer assistance for your current and future planning and compliance needs.