The main deadline rule is straightforward: Form 1099-NEC is generally due to both the contractor and the IRS by January 31, or the next business day if January 31 falls on a weekend or legal holiday. For payments made in calendar year 2025, that deadline fell on Monday, February 2, 2026, because January 31, 2026 was a Saturday.
2026 IRS deadlines at a glance
| Item | Current timing | What it means |
|---|---|---|
| Furnish Copy B to the contractor | February 2, 2026 for 2025 payments | In most years, the deadline is January 31 or the next business day. |
| File Form 1099-NEC with the IRS | February 2, 2026 for 2025 payments | The IRS filing deadline matches the contractor-copy deadline for 1099-NEC. |
| Request more time to file | By the due date | Form 1099-NEC does not get an automatic extension; you must use paper Form 8809 and meet an IRS reason. |
| Set up IRIS access | Well before January | The IRS says TCC processing can take up to 45 days, so do not leave setup until the deadline month. |
Step-by-step: how to file a 1099-NEC online
Confirm that Form 1099-NEC is the right form. You generally file Form 1099-NEC when you paid $600 or more to a nonemployee for services in your business. Personal payments are not reportable. Most payments to corporations are exempt, but attorney fees are a major exception. Also, if the payment was made by credit card or a third-party network, that payment is generally handled on Form 1099-K rather than Form 1099-NEC.
Collect Form W-9 from the contractor. Before you file, get the contractor’s legal name, business name if any, address, and taxpayer identification number. The IRS uses Form W-9 for this. Independent contractor guidance from the IRS says to keep the W-9 in your files for four years. If the contractor does not provide a correct TIN, backup withholding may apply, and the current backup withholding rate is 24%.
Set up your IRIS Taxpayer Portal account early. IRIS is the IRS’s free online 1099 filing system and does not require special software. To use it, you need an IRIS Transmitter Control Code, or TCC. The IRS says TCC processing can take up to 45 days. In the portal, you can key forms in manually or upload a CSV file, and the taxpayer portal supports up to 100 returns at a time.
Enter the form carefully. Use your business EIN and contact details exactly as they appear on your tax records. Enter the contractor’s name and TIN carefully, then report the nonemployee compensation amount in the proper field. Only enter federal income tax withheld if backup withholding actually happened. Name and TIN mismatches are one of the fastest ways to create IRS notices and correction work later.
Do the state filing check before you submit. If you withheld state tax or your state requires 1099 reporting, complete the state information area. Form 1099-NEC is included in the IRS Combined Federal/State Filing program. According to the current IRS Publication 1220, participating jurisdictions are Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho, Indiana, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Montana, Nebraska, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, and Wisconsin. Even so, the IRS also says some participating states still require separate notice or other direct steps, so never assume the federal filing alone finishes the state job.
Transmit to the IRS and furnish the contractor copy. After submission, IRIS gives you filing status information and confirmation. The portal also lets you download payee copies to distribute. For Form 1099-NEC, the contractor copy is due by the same deadline as the IRS filing deadline.
Keep records and fix errors quickly. Save the IRIS confirmation, a copy of the filed form, the payment backup, and the contractor’s Form W-9 with your tax records. If you discover a wrong amount, wrong TIN, or wrong name after filing, submit a correction instead of sending a duplicate original return.
State filing checklist
- Check whether your state is on the current IRS Combined Federal/State Filing list.
- Check whether your state still requires separate registration, notice, or direct upload even if it participates in CF/SF.
- Check whether you entered state withholding and state payment amounts correctly if state tax was withheld.
- Check whether the contractor worked in more than one state and whether the reportable amount needs to be prorated.
- Check the current instructions on your state tax department or revenue department portal before closing the filing.
Common mistakes that cause delays or penalties
- Filing Form 1099-NEC when the payment should have been handled on Form 1099-K.
- Using the wrong contractor name or TIN because no Form W-9 was collected first.
- Waiting until late January to apply for an IRIS TCC.
- Assuming state filing is automatic in every state.
- Trying to request an automatic online extension for Form 1099-NEC, which the IRS does not allow.
FAQ
Do I need to file a 1099-NEC if I paid a contractor less than $600?
Usually no, unless backup withholding was required. The normal filing trigger is $600 or more in nonemployee compensation paid in the course of your trade or business.
Can I file Form 1099-NEC online for free?
Yes. The IRS IRIS Taxpayer Portal is a free online method for filing Form 1099 series returns. You need an IRIS TCC first, and the IRS recommends applying early because approval can take time.
Does filing with the IRS also satisfy state filing?
Sometimes, but not always. Form 1099-NEC is part of the Combined Federal/State Filing program, but only certain states participate, and some participating states still require separate steps.