Filing season for the 2026 tax year runs from January to April 2027. What is due, when, for whom — and the few PDF rules that get forms rejected, taken from the IRS's own instructions.
Checked against the IRS instructions on 2026-09-28.
| Due | What |
|---|---|
| Form 1099-NEC to each contractor and to the IRS, on paper or electronically1099-NEC, 1096 | |
| Form W-2 to each employee, and the W-2s with Form W-3 to the Social Security AdministrationW-2, W-3 | |
| Form 1099-MISC to each recipient1099-MISC | |
| Form 1099-MISC to the IRS on paper1099-MISC, 1096 | |
| Form 1099-MISC to the IRS electronically1099-MISC | |
| Individual returns (Form 1040) — or Form 4868 for six more months to file, not to pay1040, 4868 |
The IRS sets these as January 31, February 28 and March 31; a date that falls on a weekend or a legal holiday moves to the next business day, which is why 2027 reads February 1 and March 1. April 15 is the usual individual due date, and the IRS confirms it when it publishes the 2026 Form 1040.
The IRS posts Copy A of the 1099 forms and of Form W-2 in red for information only. Official printed Copy A is scannable; a copy printed from the PDF is not, and for the 1099 forms the IRS says it may charge a penalty for filing a form it cannot scan. Order official forms at IRS.gov/EmployerForms or file electronically. Copy B and the other black copies can be printed and given to recipients.
Since 2024, a business that files 10 or more information returns in a year — every type added together — may be required to file them electronically. The IRS's free Information Return Intake System (IRIS) takes 1099s; W-2s are filed with the Social Security Administration.
For tax years beginning after 2025, the minimum for reporting many payments on Forms 1099-NEC and 1099-MISC rose from $600 to $2,000, and it may be adjusted for inflation from 2027. The 1099s you send in 2027 follow the new amount.
On the copy you give a contractor, the IRS lets you truncate their taxpayer identification number so only the last four digits show (Regulations section 301.6109-4). The copy filed with the IRS must carry the full number.
Vendors usually send a W-9 as an attachment, and it carries their SSN or EIN. Protect the file with a password before it is forwarded, and send the password another way.
Collect a W-9 before the first payment, so you have the name and taxpayer number you will report. After the year ends, send a 1099-NEC to everyone you paid $2,000 or more for services, and file Copy A — with Form 1096 if you file on paper.
Every new hire fills in a W-4 for withholding. After the year ends, give each employee a W-2 and file the W-2s with a W-3 at the Social Security Administration; Form 941 each quarter and Form 940 each year report the payroll taxes.
Clients will ask for a W-9 — fill it in once, sign it and keep a copy. In early 2027 each client who paid you $2,000 or more should send a 1099-NEC, and payment apps may send a 1099-K. Income is reportable whether or not a form arrives.
Gather the forms that arrive — interest (1099-INT), dividends (1099-DIV), sales of investments (1099-B), retirement payouts (1099-R), mortgage interest (1098), Marketplace health cover (1095-A) — into one file for your preparer, and keep a copy.
Forms: 1040, 4868, 1099-INT, 1099-DIV, 1099-B, 1099-R, 1098, 1095-A
We do not file anything with the IRS or the Social Security Administration, calculate tax, or print scannable red Copy A forms. DocuGrip fills, signs, combines and protects the PDFs; filing is done through IRIS, the SSA's online service, a payroll provider or tax software.
This page summarises the IRS instructions; it is not tax advice. The form's own instructions and a tax professional take precedence.