Deadline rule
Annual. Furnish copies to recipients by January 31; file W-2s with the Social Security Administration and 1099-NECs with the IRS by January 31.
Due date
Furnish copies to recipients by January 31; file W-2s with the Social Security Administration and 1099-NECs with the IRS by January 31.
Who it applies to
Businesses with employees or independent contractors.
Form and agency
Forms W-2, W-3, 1099-NEC · Internal Revenue Service; Social Security Administration
Notes
For payments made after December 31, 2025, the 1099-NEC threshold is $2,000 (Pub. L. 119-21, § 70433). Electronic filing thresholds apply.
Sources
- IRS — About Form 1099-NECaccessed Oct 17, 2026