2027 1099 & Information Return Filing Season Center
Plan 2026 information returns filed in 2027: recipient statements, IRS due dates, IRIS validation, extensions, late-file recovery, and final pre-filing checks for Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.
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.
These are planning dates for 2026 returns and do not replace form-specific instructions. Special dates apply to several forms.
Move from year-end cleanup to a submitted return.
Each tool solves a different part of the filing-season workflow.
Filing Readiness Checker
Choose a form, review its deadline profile, and work through a practical pre-filing checklist.
Check readiness →Recipient Statement Deadlines
See the common recipient or participant statement schedule and form-specific timing warnings.
Check statement date →Extension Helper
Separate IRS filing extensions from recipient-statement extensions and identify the form to review.
Find extension path →2026 Return Filing Checklist
A January-to-March workflow for reconciliation, recipient copies, validation, IRIS upload, acknowledgements and corrections.
Open checklist →Late Filing Recovery
What to do when an IRS filing or recipient-statement deadline has already passed.
Open recovery guide →Form-Specific Readiness Guides
Open the filing calendar and preparation checklist for the exact form you are preparing.
Browse all forms →Three deadlines can exist in the same workflow.
A filer may need to track a recipient statement date, an IRS filing date, and an extension-request deadline. They are not interchangeable. For example, a timely Form 8809 request for an IRS filing extension does not automatically extend the time to furnish statements to recipients. Recipient extensions use Form 15397.
Several forms also have special statement dates. That is why the tools on this page keep the form number in the workflow instead of treating every information return as a generic “1099.”
Current IRS sources: Publication 1099 (2026) · Topic 803 · IRIS.
Calendar, dashboard, and printable organizer
After you understand the deadlines, turn them into a filing-season system your team can use.
Personalized Filing Calendar
Select forms and download a 2027 .ics calendar with built-in reminders.
Build calendar →Deadline Dashboard
See all selected forms, next deadlines, countdowns, and filing status.
Open dashboard →Printable Organizer
Create a project sheet for owners, record counts, validation, filing and acknowledgements.
Build organizer →Common deadline and readiness questions
When are most 2026 information returns due electronically?
For many Forms 1097, 1098, 1099, 3921, 3922, and W-2G, the general electronic filing date is March 31, 2027. Form 1099-NEC uses the earlier January 31 statutory date, adjusted to Monday, February 1, 2027 for 2026 returns. Forms 5498 generally use the May 31 schedule, adjusted to Tuesday, June 1, 2027.
When are most recipient statements for 2026 returns due?
Many recipient statements use the January 31 schedule, adjusted to Monday, February 1, 2027 for 2026 returns. Forms 1099-B, 1099-DA, 1099-S and certain 1099-MISC statements use a mid-February schedule, with form-specific exceptions.
Can I get an extension to file information returns with the IRS?
Form 8809 generally provides a 30-day extension when filed timely for eligible information returns. Form 1099-NEC does not receive the automatic extension, so filers must review the limited nonautomatic rules in the current Form 8809 instructions.
Is an extension to furnish recipient statements the same as an IRS filing extension?
No. Recipient-statement extensions use Form 15397 and are separate from Form 8809. The request must generally be received by the recipient-statement due date, and an approved request generally provides no more than 30 extra days.
What if I already missed the due date?
Do not delay further while looking for a retroactive extension. File or furnish accurate information as soon as practical, document what happened, and review the current penalty and reasonable-cause rules with a qualified tax professional when appropriate.
Move from a free check to the complete 1099ERICH workflow.
The free tools help diagnose individual filing problems. 1099ERICH is the $299 Windows desktop workflow for importing CSV or Excel data, validating records, printing recipient copies, and creating IRIS-ready CSV files.