2026 returns · 2027 deadline calendar
2027 1099 Due Dates & Information Return Deadlines
For 2026 returns filed in 2027, review recipient statement deadlines and IRS electronic filing dates for all 35 forms supported by 1099ERICH, then open the form-specific due-date guide or build a personalized calendar.
2027 filing-season change
IRIS becomes the information-return e-file system for the 2027 filing season.
IRS Publication 1099 (2026) states that beginning with tax year 2026 / filing season 2027, IRIS will be the only intake system for information returns that had been filed through FIRE. FIRE will not be available for current-year, prior-year, or correction submissions after its 2026 shutdown.
Source: IRS Publication 1099 (2026). Verify IRS updates before filing.
Many recipient statementsMonday, February 1, 2027
Many IRIS e-filesWednesday, March 31, 2027
5498-family filingTuesday, June 1, 2027
These are federal planning dates for 2026 returns. Several forms have special recipient timing, and transaction-specific rules can override a general date.
Search by deadline
Key 2027 information-return due dates
These date groups make it easier to move from a general filing date to the exact form-specific rules.
Later recipient-statement schedule
General IRS electronic filing deadline
5498-family IRS filing deadline
All 35 supported forms
Federal filing and recipient calendar at a glance
Use this table as a planning index, then open the personalized calendar to select only your forms.
| Form | Reporting purpose | Recipient / participant timing | IRS e-file date |
|---|---|---|---|
| 1097-BTC due date | Bond tax credit reporting | Q1 recipient statement: Friday, May 15, 2026; Q2 recipient statement: Monday, August 17, 2026; Q3 recipient statement: Monday, November 16, 2026; Q4 recipient statement: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1098 due date | Mortgage interest statements | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1098-C due date | Contributions of motor vehicles, boats, and airplanes | Transaction-driven; see form instructions | Wednesday, March 31, 2027 |
| 1098-E due date | Student loan interest statements | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1098-F due date | Certain fines, penalties, and other amounts | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1098-Q due date | Qualifying longevity annuity contract information | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1098-T due date | Tuition statements for eligible educational institutions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-A due date | Acquisition or abandonment of secured property | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-B due date | Broker and barter exchange transactions | Recipient statement: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1099-C due date | Cancellation of debt | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-CAP due date | Changes in corporate control and capital structure | Clearing organization statement: Tuesday, January 5, 2027; Shareholder statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-DA due date | Digital asset proceeds and basis reporting | Recipient statement: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1099-DIV due date | Dividends and distributions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-G due date | Certain government payments | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-INT due date | Interest income | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-K due date | Payment card and third-party network transactions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-LS due date | Reportable life insurance sales | Issuer statement — latest general date; earlier transaction timing may apply: Friday, January 15, 2027; Reportable policy sale payment recipient statement: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1099-LTC due date | Long-term care and accelerated death benefits | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-MISC due date | Miscellaneous information such as rents and certain other payments | General recipient statement: Monday, February 1, 2027; Boxes 8/10 recipient timing (review applicability): Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1099-NEC due date | Nonemployee compensation | Recipient statement: Monday, February 1, 2027 | Monday, February 1, 2027 |
| 1099-OID due date | Original issue discount | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-PATR due date | Taxable distributions received from cooperatives | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-Q due date | Qualified education program distributions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-QA due date | ABLE account distributions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-R due date | Retirement plan, pension, annuity, and IRA distributions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-S due date | Proceeds from real estate transactions | Recipient statement: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 1099-SA due date | HSA, Archer MSA, and Medicare Advantage MSA distributions | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 1099-SB due date | Life insurance contract basis reporting | Recipient statement — general schedule: Tuesday, February 16, 2027 | Wednesday, March 31, 2027 |
| 3921 due date | Incentive stock option exercises | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 3922 due date | Employee stock purchase plan transfers | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
| 5498 due date | IRA contribution information | FMV/RMD information: Monday, February 1, 2027; Contribution information: Tuesday, June 1, 2027 | Tuesday, June 1, 2027 |
| 5498-ESA due date | Coverdell ESA contribution information | Beneficiary statement: Friday, April 30, 2027 | Tuesday, June 1, 2027 |
| 5498-QA due date | ABLE account contribution information | Designated beneficiary statement: Monday, March 15, 2027 | Tuesday, June 1, 2027 |
| 5498-SA due date | HSA, Archer MSA, and Medicare Advantage MSA contribution information | Participant statement: Tuesday, June 1, 2027 | Tuesday, June 1, 2027 |
| W-2G due date | Certain gambling winnings | Recipient statement: Monday, February 1, 2027 | Wednesday, March 31, 2027 |
Why a multi-form calendar matters
A business can have several information-return projects moving at once. Recipient statements may be due before the IRS transmission, Form 1099-NEC follows an accelerated filing schedule, and 5498-series forms use a later spring filing cycle. A single deadline copied from a generic “1099 calendar” can therefore be misleading.
The calendar tools keep the form number attached to each event. They also preserve special warnings for forms such as 1098-C, 1097-BTC, 1099-CAP, 1099-LS, 1099-MISC, 1099-SB, and the 5498 family.
Primary planning source: IRS Publication 1099 (2026), General Instructions for Certain Information Returns.
2027 1099 due date FAQs
What is the 1099 deadline in 2027?
There is not one universal 1099 deadline. For 2026 returns, many recipient statements use Monday, February 1, 2027, many IRS electronic filings use Wednesday, March 31, 2027, and Form 1099-NEC uses Monday, February 1, 2027 for both recipient statements and IRS filing. Use the exact form guide for exceptions.
When is Form 1099-NEC due in 2027?
For 2026 Form 1099-NEC returns, both the recipient statement and IRS filing deadline move to Monday, February 1, 2027 because January 31 falls on a Sunday.
When is Form 1099-MISC due in 2027?
For 2026 Form 1099-MISC returns, the general IRS electronic filing deadline is Wednesday, March 31, 2027. Recipient timing can differ depending on the boxes reported, so review the form-specific guide.
When is Form 1098-T due in 2027?
For 2026 Form 1098-T returns, the recipient statement date shown in this planning calendar is Monday, February 1, 2027 and the general IRS electronic filing deadline is Wednesday, March 31, 2027.
When is Form 5498 due in 2027?
The 2026 Form 5498 IRS filing schedule moves to Tuesday, June 1, 2027 because May 31 is Memorial Day. Form 5498 also has separate participant timing for FMV/RMD and contribution information.
Can I download these 2027 deadlines to my calendar?
Yes. The personalized filing calendar creates a standard .ics file for the forms you select and includes reminder events.
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