Guide
W-2 and 1099 deadlines
Filing dates for W-2 and 1099-NEC, and who must file each.
W-2 and 1099 forms are annual reporting documents that employers and businesses must file with the IRS to report income paid to employees and contractors.
W-2 Forms
Form W-2 (Wage and Tax Statement) reports wages, tips, and other compensation paid to an employee during the tax year, along with taxes withheld.
Who must file: Employers who paid an employee $600 or more in wages during the year.
Due date: January 31 (paper or electronic filing)
1099 Forms
Form 1099 reports various types of income paid to independent contractors, freelancers, and other non-employees. The most common form is 1099-NEC (Nonemployee Compensation).
Who must file: Businesses that paid a contractor $600 or more during the year.
Due date: January 31
Filing Electronically
If you have 10 or more W-2 or 1099 forms to file, you must file electronically with the IRS (paper filing is not accepted).
Common questions
When are W-2 and 1099 forms due?
Both are due January 31, to the recipient and to the government, shifting to the next business day when January 31 falls on a weekend or federal holiday.
Do I have to file electronically?
Yes if you are filing 10 or more information returns in aggregate; the threshold applies across form types.