If you pay independent contractors, freelancers, or other nonemployees for services, you may need to file Form 1099-NEC. This guide explains who must file, the exact due dates for 2026, how to file correctly, and what to do if you need more time.

What is Form 1099-NEC?

Form 1099-NEC reports nonemployee compensation. This is generally, payments of $600 or more made in the course of your trade or business to individuals or entities that are not your employees. Typical examples include freelancers, consultants, gig workers, and many service providers.

*Image of Form 1099-NEC, Nonemployee Compensation*

Key points:

Report fees, commissions, prizes, awards, and other compensation for services.
Do not use Form 1099-NEC for personal (nonbusiness) payments.
Payments charged to a credit card or processed by third-party networks are generally reported by the processor on Form 1099-K, not by you on 1099-NEC.
You usually don’t file for payments to corporations, with important exceptions such as attorney fees.

Who must file, and what counts as reportable pay?

You must file if, during 2025, your business paid $600 or more to a nonemployee for services. Include amounts paid by cash, check, ACH, or similar methods. Common scenarios include:

Freelance designer paid $1,200 for a website project.
Consultant paid a monthly retainer totaling $3,000 for the year.
Attorney paid $800 for legal services (attorney fees belong on 1099-NEC; certain gross proceeds related to legal settlements use 1099-MISC).

Typically excluded:

Payments for merchandise, goods, or rent (often reported on other forms, if at all).
Personal payments not connected to a trade or business.
Payments made by credit card or payment apps (the processor reports these on 1099-K).

1099-NEC deadlines for 2026

The standard due date is January 31. Because January 31, 2026, falls on a Saturday, the due date moves to the next business day.

Federal IRS Deadline	Due Date
Furnishing Recipient Copies	February 2, 2026
Paper Filing with the IRS	February 2, 2026
Electronic Filing with the IRS	February 2, 2026

If you’re searching for the 1099-NEC filing deadline 2026, remember that this single date applies to sending statements to recipients and to filing with the IRS.

Can you get more time to file?

Form 1099-NEC does not qualify for the automatic 30-day extension. However, you may request a non-automatic extension using Form 8809 if you meet specific criteria, such as catastrophic events, serious illness, or the first year of filing. You must submit the request by the due date and include a detailed explanation. Approval is not guaranteed.

How to file: e-file vs. paper

Most filers should e-file. Federal rules require electronic filing if you submit 10 or more information returns in aggregate for the year (across most 1099s, W-2s, etc.). Even below that threshold, e-filing is faster and reduces errors.

E-file options

Use the IRS IRIS platform to create and e-file Forms 1099 at no cost.
Work with reputable payroll or accounting software that supports 1099-NEC e-filing and recipient delivery.

Paper filing basics

Use the official red-ink Copy A for the IRS and include Form 1096 as the transmittal.
Mail to the correct IRS address listed in the Form 1096 instructions.
Allow mailing time so your package arrives by the deadline.

Recipient statements

Provide Copy B to each payee by the due date. You can deliver by mail or electronically (with the recipient’s consent).
Keep records of delivery, such as proof of mailing or electronic delivery confirmations.

What about state 1099-NEC filing?

Many states require 1099 reporting. The IRS Combined Federal/State Filing (CF/SF) program transmits certain 1099s to participating states, and 1099-NEC is generally included. However, some states require direct filing or additional reconciliation forms.

Action items:

Check each state’s current 1099-NEC rules, thresholds, and e-file portals.
Confirm whether your e-file method covers state transmission through CF/SF or if you must file directly with the state.

Preparation checklist

Use this timeline to stay ahead of the 1099-NEC filing deadline 2026:

Timing	Action Item
At onboarding	Collect a completed Form W-9 from every contractor. Do not pay until you receive it.
Quarterly	Review vendor payments to spot who is trending over $600.
By November	Validate TINs using the IRS TIN Matching service (if eligible). Resolve mismatches early.
December	Confirm mailing addresses and electronic delivery consents.
Early January	Prepare drafts and run totals for accuracy. Verify box entries (Box 1 for nonemployee compensation, Box 4 for backup withholding, etc.).
By the deadline	File with the IRS and furnish recipients by Monday, February 2, 2026.
After filing	Save confirmations and copies securely for your records.

Practical examples

Example 1: You paid a photographer $475 total in 2025. You do not file 1099-NEC because the total is under $600.
Example 2: You paid a contractor $1,200 via bank transfer. File 1099-NEC for $1,200 by February 2, 2026.
Example 3: You paid a designer $800 through a credit card. Do not issue 1099-NEC; the payment processor will handle reporting on 1099-K if required.
Example 4: You paid an attorney $1,000 for services. Report the $1,000 on 1099-NEC (Box 1).

Corrections and common errors

If you discover a mistake after filing, submit a corrected 1099-NEC as soon as possible. Mark the “CORRECTED” box on the form and re-furnish the recipient copy. For paper filings, include an updated Form 1096 if required by the instructions.

To reduce errors:

Use W-9s and TIN Matching to prevent name/TIN mismatches.
Confirm whether you should report on 1099-NEC or 1099-MISC (for example, gross proceeds to attorneys go on 1099-MISC).
Understand the de minimis error safe harbor: very small dollar errors may not require correction unless the recipient requests it.

Late filing penalties

Penalties apply if you file late, furnish late, file on paper when you were required to e-file, or submit forms with incorrect information. The IRS adjusts amounts periodically, but as a general guide:

Lower penalties apply if you file within 30 days of the deadline.
Penalties increase after 30 days and after August 1.
Intentional disregard carries much higher penalties per form.

Check the latest IRS instructions or Publication 1586 for current penalty amounts. Filing on or before the 1099-NEC filing deadline 2026 is the simplest way to avoid these costs.

Quick FAQs

What’s the exact 1099-NEC filing deadline 2026?

Monday, February 2, 2026, for both furnishing statements to recipients and filing with the IRS.

Is there an automatic extension?

No. You can request a non-automatic extension via Form 8809 only under specific, approved circumstances.

Do I need to e-file?

If you file 10 or more information returns in total for the year, you generally must e-file. E-filing is encouraged for all filers.

Do payments to corporations require 1099-NEC?

Generally no, except for certain payments like attorney fees. Review the form instructions for exceptions.

Bottom line

Mark your calendar: Monday, February 2, 2026, is the crucial date. With organized records, verified TINs, and a clear process, you can meet the 1099-NEC filing deadline 2026 confidently. Start early, use e-file tools, and double-check whether state filings apply to you.

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.