W-2 and 1099-NEC Deadlines for 2026 Pay: Why the Date Is February 1, 2027
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How we wrote this: A summary of the IRS General Instructions for Forms W-2 and W-3 (2026), the Instructions for Forms 1099-MISC and 1099-NEC, and the Instructions for Form 941 (linked below), checked October 29, 2026. General information only, not tax advice.
The busiest paperwork week for a small business with employees or contractors is the turn of January into February. For 2026 pay, the key date is Monday, February 1, 2027, because January 31, 2027 falls on a Sunday.
The calendar at a glance
| What | Usual rule | For 2026 pay |
|---|---|---|
| Forms W-2 to employees (Copies B, C and 2) | January 31 | February 1, 2027 |
| Forms W-2 (Copy A) and W-3 to the Social Security Administration | January 31 | February 1, 2027, paper or electronic |
| Form 1099-NEC to contractors and to the IRS | January 31 | February 1, 2027 |
| Form 1099-MISC statements to recipients | January 31 | February 1, 2027 |
| Form 1099-MISC to the IRS | February 28 on paper, March 31 electronically | March 1, 2027 on paper (February 28 is a Sunday); March 31, 2027 electronically |
| Form 941 for October to December | January 31 | February 1, 2027 |
The W-2 instructions state the February 1, 2027 dates directly. The 1099 instructions say that if a due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day; that's where the February 1 and March 1 dates come from. Form 941's instructions have the same next-business-day rule.
Form W-2: what the instructions say
- Furnish employees their copies by February 1, 2027. You meet the requirement if the form is properly addressed and mailed on or before the due date.
- File Copy A and Form W-3 with the SSA by February 1, 2027, whether on paper or electronically. Late W-2s can mean a penalty for each form.
- Former employees: if someone left before December 31, 2026, you can give them their W-2 any time after employment ends, but no later than February 1, 2027. If they ask for it, the instructions say to provide it within 30 days of the request or of the final wage payment, whichever is later.
- Extensions are not automatic. You may request one 30-day extension to file with the SSA on Form 8809, and only if one of the listed criteria applies. Even with that extension, you still have to furnish employees their W-2s by February 1, 2027. A separate request to extend the time to furnish employee copies uses Form 15397.
Free e-filing with the SSA
The SSA's Business Services Online (BSO) lets you create, save, print and submit W-2s online, and it generates the W-3 for you. The instructions say BSO's online forms fit filers with 50 or fewer W-2s at a time; larger filers can upload a file. BSO now requires updated, stronger sign-in credentials, so log in well before the deadline.
Form 1099-NEC and 1099-MISC
- 1099-NEC reports nonemployee compensation, such as payments to independent contractors. Section 6071(c) requires filing it by January 31, so for 2026 payments that's February 1, 2027, on paper or electronically. Recipient copies are due the same day.
- The threshold changed. For payments made in 2026, the reporting minimum for many payments rose to $2,000 (it may be adjusted for inflation starting in 2027). See W-9s, 1099-NECs and the $2,000 threshold.
- 1099-MISC covers other payments such as rents and royalties. Recipient statements are due by January 31 (February 1, 2027 this cycle). The IRS copy is due February 28 on paper (March 1, 2027 this cycle) or March 31, 2027 if you e-file.
The IRS's free IRIS portal can e-file 1099s; see file 1099s free with IRIS. Allow time to get the required transmitter code.
A quick January plan
- Early January: confirm every employee's address and every contractor's W-9 (name, TIN, address).
- Reconcile your 2026 payroll totals with your four Forms 941 before you print any W-2s.
- Log in to BSO and IRIS early to confirm your access.
- By February 1, 2027: furnish and file W-2s and W-3, furnish and file 1099-NECs, furnish 1099-MISC statements, and file your fourth-quarter Form 941.
- Keep copies. See how long to keep business records.
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