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Filing Deadlines


Tax Forms


Recipient Deadline


Paper Filing Deadline


E-file Deadline

1099-NEC
2/2/2026


2/2/2026


2/2/2026

1099-MISC
(No data in Box 8 or 10)

2/2/2026


3/2/2026


3/31/2026

1099-MISC
(With Data in Box 8 or 10)

2/2/2026


3/2/2026


3/31/2026

1099-B, 1099-S
2/18/2026


3/2/2026


3/31/2026

1099-C, 1099-DIV, 1099-INT, 1099-K, 1099-R, 1098, 1098-T
2/2/2026*


3/2/2026


3/31/2026

W-2
2/2/2026


2/2/2026


2/2/2026

1042-S
3/16/2026


3/16/2026


3/16/2026

ACA Forms
1095-B, 1095-C

By request**


3/2/2026


3/31/2026

ACA Form
1094-C

N/A


3/2/2026


3/31/2026


* For 1099-DIV and 1099-INT, the recipient deadline is 3/16/2026 if you are a trustee or middleman of a Widely Held Fixed Income 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