For pay made in 2026, Forms W-2 and 1099-NEC are due on February 1, 2027. That one Monday covers the employee copies of the W-2, the W-2s and W-3 sent to the Social Security Administration, and both the contractor and IRS copies of the 1099-NEC.
The usual date is January 31, but it falls on a Sunday in 2027, so the deadline moves to the next business day. Form 1099-MISC runs on its own, later schedule for the IRS copy.
The full January to March 2027 calendar
Most of a small employer’s year-end paperwork lands in the same week. Here is every federal filing for tax year 2026 in the order it comes due, with the weekend moves already applied:
| Due | What | Goes to |
|---|---|---|
| Mon, Feb 1, 2027 January 31 is a Sunday | Form W-2, Copies B, C and 2 | Each employee |
| Mon, Feb 1, 2027 January 31 is a Sunday | Forms W-2 (Copy A) and W-3 | Social Security Administration |
| Mon, Feb 1, 2027 January 31 is a Sunday | Form 1099-NEC, Copy B | Each contractor |
| Mon, Feb 1, 2027 January 31 is a Sunday | Form 1099-NEC, Copy A (with Form 1096 if on paper) | IRS |
| Mon, Feb 1, 2027 January 31 is a Sunday | Form 1099-MISC, Copy B | Each recipient |
| Mon, Feb 1, 2027 January 31 is a Sunday | Form 941 for October to December | IRS |
| Mon, Feb 1, 2027 January 31 is a Sunday | Form 940 for 2026 | IRS |
| Wed, Feb 10, 2027 | Forms 941 and 940 if every deposit was made on time | IRS |
| Tue, Feb 16, 2027 February 15 is a legal holiday | Form 1099-MISC, Copy B, when box 8 or 10 is filled | Each recipient |
| Mon, Mar 1, 2027 February 28 is a Sunday | Form 1099-MISC, Copy A on paper (with Form 1096) | IRS |
| Wed, Mar 31, 2027 | Form 1099-MISC filed electronically | IRS |
Two dates catch people out. The quarterly Form 941 for October to December and the annual Form 940 share the February 1 due date, but each gets 10 extra days when every deposit for the period went in on time. Our guides to Form 941 and Form 940 cover those returns in full.
State rules sit on top of these. Many states that tax wages want their own copy of the W-2, and some want 1099 copies as well, on dates that can differ from the federal ones. Check your state revenue department before January.
W-2 and W-3: one date for employees and the SSA
Copies B, C and 2 go to each employee by February 1, 2027, and Copy A goes to the SSA with Form W-3 by February 1, 2027. The date is the same whether you file on paper or online.
If you file through the SSA’s Business Services Online, it builds the W-3 from your W-2s for you, so there is no separate transmittal to fill in. On paper, the W-3 is the cover sheet that totals every W-2 you send.
Our free W-2 generator makes the employee copies, and the guide on how to fill out a W-2 walks through each box.
An extension to file with the SSA is not automatic. You can ask for one extension of 30 days on Form 8809, but the IRS grants it only in extraordinary circumstances or a catastrophe. A busy January does not qualify, so plan to file on time.
1099-NEC and 1099-MISC run on different clocks
A contractor you paid $2,000 or more in 2026 gets a 1099-NEC, and both their copy and the IRS copy are due February 1, 2027. There is no automatic extension for the 1099-NEC either, which is why it shares the W-2 deadline in practice.
Form 1099-MISC is more relaxed. The recipient copy is due February 1, 2027, or February 16, 2027 if you fill in box 8 or box 10.
The IRS copy is due March 1, 2027 on paper or March 31, 2027 if you file electronically, and Form 8809 gives an automatic extension of 30 days to file it.
Not sure which form a payment belongs on? Our comparison of 1099-NEC vs 1099-MISC sorts common payments into the right one, and the 1099-NEC generator prints the recipient copies.
Paper or e-file: count every form together
If you file 10 or more information returns in a year, you must file them electronically. The count is across all form types combined, so W-2s and 1099s add together. A business can be under the limit for each form and still over it in total.
Take an invented landscaping company in Tucson with seven employees, five contractors and an equipment yard rented from a local landowner:
| Form | Why | How many |
|---|---|---|
| W-2 | One per employee paid in 2026 | 7 |
| 1099-NEC | Contractors paid $2,000 or more (1 paid less and gets none) | 4 |
| 1099-MISC | Yard rent of $11,400 for the year to an individual landlord, over the $2,000 rent threshold | 1 |
| Information returns in total | 12 | |
| 10 or more, so paper is not allowed | E-file | |
Seven W-2s alone, or five 1099s alone, would stay on paper. Together they make twelve returns, so everything goes online: the W-2s through the SSA’s Business Services Online and the 1099s through the IRS’s free IRIS portal. Paper filers send the 1099s’ Copy A with Form 1096 as a cover sheet.
What a late filing costs
The penalty for returns due in 2027 depends on how late the correct return reaches the government: $60 per return if you file within 30 days, $130 if you file later but by August 1, and $340 after that or if you never file.
Here is what those tiers mean for the same twelve returns:
| When the returns are filed | Per return | For 12 returns |
|---|---|---|
| Up to 30 days late | $60 | $720 |
| 31 days late through August 1 | $130 | $1,560 |
| After August 1 or not filed | $340 | $4,080 |
| Intentional disregard | $690 | $8,280, no maximum |
The penalty is charged per return, and a late copy to an employee or contractor is a separate statement penalty, so missing both halves of a deadline can double the bill. Ignoring the rules on purpose costs at least $690 a return with no annual cap.
Small businesses, those with average yearly gross receipts of $5,000,000 or less, get lower yearly maximums, but the per-return amount is the same. For a company of this size the maximums never come into play; the per-return figure is the whole cost.
A January plan that hits every date
- First week of December. Collect a Form W-9 from any contractor you do not have one for, and confirm employee addresses before anything prints.
- After the last 2026 payroll. Reconcile year-to-date totals so the W-2 boxes match what you paid and withheld.
- Mid January. Make the W-2s and 1099s, count them together, and decide paper or e-file.
- By the end of January. Send employee and contractor copies, then file with the SSA and IRS so nothing is waiting on February 1.
Employees waiting on a form from a job they have left can can follow our steps for tracking down a W-2 after leaving a job, including what to do if it never shows up.
Sources: the IRS 2026 W-2 and W-3 instructions, its 1099-NEC and 1099-MISC instructions, the general rules for information returns and its penalty table. Our filing calendar moves each weekend or holiday date to the next business day. Checked October 31, 2026.
