1099 Login
As businesses prepare for the 2027 tax filing season, understanding when 1099s are due and other critical IRS filing deadlines is essential for compliance and avoiding costly penalties. This season carries two additional considerations beyond the usual calendar: it’s the first filing season conducted entirely through IRIS, since the FIRE system no longer accepts submissions after November 19, 2026, and it’s the first season where 1099-NEC and 1099-MISC include new boxes for reporting qualified tips and overtime under the OBBBA.
This complete guide covers 1099 filing requirements, due dates, and everything you need to know about the 2027 deadline calendar.
Critical 2027 Date Adjustments
Important: Two separate calendar conflicts affect 2027 deadlines: weekend dates and a federal holiday.
Per IRS guidelines, when deadlines fall on a Saturday, Sunday, or legal holiday, they automatically extend to the next business day:
- January 31 falls on a Sunday → deadlines shift to Monday, February 1, 2027
- February 28 falls on a Sunday → deadlines shift to Monday, March 1, 2027
These adjustments affect 1099-NEC, 1099-MISC, W-2, and many other forms. February 1 and March 1 are firm deadlines with no additional grace periods.
Complete 2027 Deadline Breakdown
1099-NEC (Non-employee Compensation)
All Deadlines: Monday, February 1, 2027
Form 1099-NEC has the strictest deadline. Unlike other 1099 forms, you must file with the IRS on the same date you provide copies to recipients — February 1, 2027. This applies whether you’re filing electronically or on paper.
No extended March 31 deadline exists for e-filing 1099-NEC.
This is also the first 1099-NEC deadline where the $2,000 reporting threshold applies (up from $600), since it covers payments made during 2026. See our breakdown of the threshold change if you haven’t recalculated your vendor list against the new figure yet.
If any of your 1099-NEC or 1099-MISC filings include qualified tips or overtime compensation, this is also the first season those get reported in dedicated new boxes rather than folded into existing fields.
1099-MISC (Miscellaneous Information)
Standard 1099-MISC:
- Recipient Copies: Monday, February 1, 2027
- IRS Paper Filing: Monday, March 1, 2027
- IRS E-Filing: Wednesday, March 31, 2027
1099-MISC with boxes 8-10 reported:
- Recipient Copies: Tuesday, February 16, 2027 (shifted from Feb 15 due to Presidents’ Day)
- IRS Paper Filing: Monday, March 1, 2027
- IRS E-Filing: Monday, March 1, 2027
Other Common 1099 Forms
Forms: 1099-INT, 1099-DIV, 1099-OID, 1099-K, 1099-R, 1099-PATR, 1099-H, 1099-Q, 1099-SA, 1099-LTC, 1099-LS, 1099-CAP, 1099-A, 1099-C, 1099-G
- Recipient Copies: Monday, February 1, 2027
- IRS Paper Filing: Monday, March 1, 2027
- IRS E-Filing: Wednesday, March 31, 2027
1099-B, 1099-DA, 1099-S
- Recipient Copies: Tuesday, February 16, 2027 (shifted from Feb 15 due to Presidents’ Day)
- IRS Paper Filing: Monday, March 1, 2027
- IRS E-Filing: Wednesday, March 31, 2027
W-2 (Wage and Tax Statement)
- Employee Copies: Monday, February 1, 2027
- SSA Filing (both electronic and paper): Monday, February 1, 2027
W-2 forms are filed with the Social Security Administration (SSA), not the IRS. Both electronic and paper filings are due March 1, 2027.
Understanding 1099 Filing Requirements for 2027
E-Filing Requirements: No Change from Last Season
E-filing is required if filing 10 or more information returns in total (aggregated across all form types). This threshold — lowered from 250 to 10 returns effective January 1, 2024, through Treasury Decision 9972 — has not changed for this filing season. The requirement does NOT apply separately to each form type: if you file four Forms 1098 and six Forms 1099-A, you must e-file because the combined total is 10.
IRS E-Filing Systems: FIRE Is replaced by IRIS
This is the first filing season where filers have only one electronic system available:
- IRIS (Information Return Intake System) — the only IRS e-filing system for information returns as of January 1, 2027, covering current-year filings, prior-year filings, and corrections
- FIRE (Filing Information Returns Electronically) — retired as of November 19, 2026; no longer accepts submissions of any kind, including corrections to previously FIRE-filed returns
If you or your filing provider haven’t confirmed IRIS access, that’s the single most urgent action item before this season’s deadlines. Applying for an IRIS Transmitter Control Code involves an application and identity verification process that takes real processing time, so this isn’t something to start during deadline week. If you’re not already set up, start now rather than waiting until January. See our complete FIRE-to-IRIS transition guide for what changes in the filing process itself.
2027 Deadline Quick Reference
| Form Type | Recipient Copies | Paper Filing | E-Filing |
| 1099-NEC | Feb 1 | Feb 1 | Feb 1 |
| 1099-MISC (standard) | Feb 1 | Mar 1 | Mar 31 |
| 1099-MISC (boxes 8-10) | Feb 16 | Mar 1 | Mar 1 |
| 1099-B, DA, S | Feb 16 | Mar 1 | Mar 31 |
| Other 1099s | Feb 1 | Mar 1 | Mar 31 |
| W-2 | Feb 1 | Feb 1 | Feb 1 |
Frequently Asked Questions About 2027 Tax Form Deadlines
When are 1099s due in 2027?
1099-NEC forms are due February 1, 2027 (to both recipients and IRS). Most other 1099 forms are due to recipients by February 1, 2027, but can be e-filed with the IRS by March 31, 2027.
What is the e-filing requirement for 2027?
E-filing is required if you file 10 or more information returns in total (aggregated across all form types). This threshold has not changed since it was lowered from 250 to 10 returns effective January 1, 2024.
Can I still use the FIRE system for 2027 filings?
No. All electronic filing for the 2027 season — original returns, prior-year returns, and corrections — must go through IRIS.
What are the penalties for late 1099 filing in 2027?
Per Revenue Procedure 2025-32, penalties range from $60 per form (if corrected within 30 days) to $340 per form (if filed after August 1 or not filed). Intentional disregard increases penalties to $680 per form with no maximum cap. Maximum annual caps are $1,397,000 for small filers (average gross receipts of $5 million or less) and $4,191,500 for larger filers.
Can I get an extension for 1099 filing?
You can request a 30-day extension by filing Form 8809, but extensions do NOT apply to 1099-NEC forms, and recipient copies must still be provided by the original deadline regardless of extension status.
Does the $2,000 threshold apply to this filing season?
Yes. The 1099-NEC and 1099-MISC reporting threshold increased from $600 to $2,000 for payments made during 2026, which is what this filing season covers. See our threshold change guide for the specifics on what this means for your vendor list.
About TAB Service Company
TAB Service Company has been helping businesses navigate complex compliance requirements since 1960. Our TAB1099 platform has been trusted by thousands of organizations since 2005 to handle federal and state filing requirements automatically, and we completed our own transition to IRIS ahead of the FIRE retirement — clients filing through us aren’t absorbing that migration risk directly.
Learn more about our 1099 outsourcing services.
