The deadline to file Form 1099-MISC varies depending on whether you are filing electronically or on paper and whether you are filing with the IRS or furnishing copies to recipients.
- Filing with the IRS (paper): If you are filing paper forms with the IRS, the deadline is typically the last day of February following the tax year. For example, for tax year 2025, the deadline would be February 28, 2026.
- Filing with the IRS (electronic): If you are filing electronically through the IRS e-file system, the deadline is typically by March 31st following the tax year. For example, for tax year 2025, the deadline would be March 31, 2026.
- Furnishing copies to recipients: Regardless of whether you file electronically or on paper with the IRS, you must furnish Copy B of Form 1099-MISC to the recipients by January 31st of the year following the tax year. For example, for tax year 2025, you must furnish Copy B to the recipients by January 31, 2026.
If the deadline for filing Form 1099-MISC falls on a weekend (Saturday or Sunday) or a federal holiday recognized by the IRS, then the deadline is typically extended to the next business day.
When is the deadline to file Form 1099-MISC?
The deadline to file Form 1099-MISC varies depending on whether you are filing electronically or on paper and whether you are filing with the IRS or furnishing copies to recipients.
Filing with the IRS (paper): If you are filing paper forms with the IRS, the deadline is typically the last day of February following the tax year. For example, for tax year 2025, the deadline would be February 28, 2026.
Filing with the IRS (electronic): If you are filing electronically through the IRS e-file system, the deadline is typically by March 31st following the tax year. For example, for tax year 2025, the deadline would be March 31, 2026.
Furnishing copies to recipients: Regardless of whether you file electronically or on paper with the IRS, you must furnish Copy B of Form 1099-MISC to the recipients by January 31st of the year following the tax year. For example, for tax year 2025, you must furnish Copy B to the recipients by January 31, 2026.
If the deadline for filing Form 1099-MISC falls on a weekend (Saturday or Sunday) or a federal holiday recognized by the IRS, then the deadline is typically extended to the next business day.
Last modified: December 23, 2025
