Filing Thresholds & Deadlines
Filing thresholds and IRS deadlines are foundational to your compliance. Thresholds determine which recipients require a 1099 filing in a given year. Deadlines determine when those returns must be transmitted to the IRS and when recipient copies must be furnished. Getting either wrong results in penalties.
OBBBA — Threshold change for 2026 tax year
Under the One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, the reporting threshold for 1099 forms has been increased for payments made on or after January 1, 2026. Backup withholding obligations are also realigned to this new threshold.
For example, the filing threshold for 1099-NEC and 1099-MISC has been increased from $600 to $2,000. Refer to the table below for the updated thresholds across all applicable 1099 form types.
Thresholds and deadlines by form
The table below lists the reporting threshold and IRS deadlines for each supported 1099 form type. All deadlines assume the standard filing calendar — when a deadline falls on a Saturday, Sunday, or federal holiday, it shifts to the next business day.
| Form | Reporting Threshold | IRS E-file Deadline | Recipient Copy Deadline |
|---|---|---|---|
| Form 1099-NEC |
| January 31 | January 31 |
| Form 1099-MISC |
| March 31 | January 31 (February 15 for Boxes 8 and 10) |
| Form 1099-K | More than $20,000 total payments AND more than 200 transactions | March 31 | January 31 |
| Form 1099-B | No dollar threshold for reportable transactions | March 31 | February 15 |
| Form 1099-DA | No dollar threshold for reportable digital asset transactions | March 31 | January 31 |
| Form 1099-DIV | $10 or more | March 31 | January 31 (February 15 when included in a consolidated brokerage statement) |
| Form 1099-INT | $10 or more | March 31 | January 31 |
| Form 1099-R | No dollar threshold for reportable distributions | March 31 | January 31 |
| Form 1099-G | $10 or more | March 31 | January 31 |
| Form 1099-S | No dollar threshold for reportable gross proceeds | March 31 | February 15 |
| Form 1099-C |
| March 31 | January 31 |
| Form 1099-A | No dollar threshold | March 31 | January 31 |
| Form 1099-OID | $10 or more | March 31 | January 31 |
| Form 1099-PATR | $10 or more | March 31 | January 31 |
| Form 1099-Q | No dollar threshold | March 31 | January 31 |
| Form 1099-SA | No dollar threshold | March 31 | January 31 |
| Form 1099-LTC | No dollar threshold | March 31 | January 31 |
| Form W-2G | Varies by gambling type:
| March 31 | January 31 |
| Form 1097-BTC | No dollar threshold | March 31 | January 31 |
Thresholds and deadlines can vary by tax year, form type, box, and IRS guidance. Always confirm current-year requirements before filing.