1099-NEC Due Date 2027 for Tax Year 2026
October 17, 2026 · Guide 2 of 16 · 3 min read
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Educational information only. Not tax, legal, or financial advice. 1099-NEC Filing is not the IRS and is not affiliated with it. Check IRS.gov and consider a qualified tax professional. Last checked against the cited sources: October 17, 2026. Anything marked expected for 2027 should be re-checked. Examples use made-up numbers.
Short answer: The IRS says Form 1099-NEC is due January 31 both to the IRS and to the recipient. If a date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. January 31, 2027 is a Sunday, so the due date for payments made in 2026 is expected to be Monday, February 1, 2027. That February 1 date is our application of the IRS weekend rule. It is not a date the IRS lists for 2027.
Expected, not published. Expected. January 31, 2027 is a Sunday. The IRS next-business-day rule moves that date to Monday, February 1, 2027. This is our calculation, not an IRS-published 2027 date. No 2027 legal-holiday table is loaded.
| Item | Date | Basis |
|---|---|---|
| Payments made in | Calendar year 2026 | The year the checker covers |
| Form 1099-NEC to the IRS | January 31 (stated rule) | IRS guide and form instructions |
| Form 1099-NEC to the recipient | January 31 (stated rule) | IRS guide |
| January 31, 2027 weekday | Sunday | Calendar fact |
| Expected due date | Monday, February 1, 2027 | our calculation from the IRS next-business-day rule |
The file is built in your browser. It includes reminders on January 8 and January 22, 2027, plus the expected February 1, 2027 date. It is informational. It is not an IRS calendar.
Notes on the stated rule
- The IRS instructions say you must file Form 1099-NEC on or before January 31, on paper or electronically. There is no later paper date for 1099-NEC of the kind that applies to some other forms. 1099-MISC deadlines differ. See the comparison.
- Leap years do not change the due date, per the instructions.
- IRS “legal holiday” wording refers to a legal holiday in the District of Columbia, or where the return is filed. no 2027 legal-holiday table is loaded here. February 1, 2027 is a Monday. This page only applies the weekend shift.
- Extensions use Form 8809. whether a 1099-NEC extension works the same way in 2027 was not verified. See the penalties and extensions guide and check the IRS before you rely on one.
FAQ
Could the due date change?
It could, if the IRS publishes something different. Re-check the IRS instructions on January 1, 2027: final 1099-NEC instructions, penalty amounts, and the due date.
Do I mail the recipient copy?
furnishing rules, including consent for electronic copies, are in Publication 1099, which we have not read. Do not treat this page as the furnishing procedure.
What we could not verify
- Whether the IRS publishes a 2027-specific table that shows February 1, 2027. The guide page we read had no year-specific 2027 date.
- Extension availability for Form 1099-NEC in 2027.
- Weekday shifts for 1099-MISC and 1099-K dates in 2027. Those were not computed.
- Publication 1099 (general instructions) was not read. The inflation-adjusted threshold for payments made after 2026 is not published, and no number for 2027 is stated here.
- State filing rules vary and are not covered. Many states have their own requirements.
- Worker classification (employee versus contractor) is not decided here. See IRS guidance and consider a qualified professional.
Sources
- IRS, A guide to information returns. Read October 17, 2026.
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12-2026). Read in part October 17, 2026.
- IRS, Information return penalties (page reviewed October 15, 2026). Read October 17, 2026.
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