IRS Deadline: February 1, 2027
21 information returns — 1099, W-2, 1098, 5498 and ACA — filed straight to the IRS and SSA. Find the one you need, check the deadline, and file in minutes.
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Under IRS final regulations (T.D. 9972), businesses filing 10 or more information returns in aggregate across all form types must file electronically. The threshold dropped from 250 in 2024.
Pick what you paid out or received — we will take you straight to the right form.
Search by form number, by who files it, or by what it reports.
| Form | Who files it | Reporting threshold | Recipient copy | Paper to IRS | E-file to IRS | Details |
|---|---|---|---|---|---|---|
| 1099-NEC Nonemployee Compensation | Businesses paying independent contractors | $2,000 or more | February 1, 2027 | February 1, 2027 | February 1, 2027 | Details |
| 1099-K Merchant Card and Third Party Network Payments | Payment apps & online marketplaces | Over $20,000 and over 200 transactions | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-MISC Miscellaneous Income | Businesses paying rent, royalties, attorney fees | $2,000 or more | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-INT Interest Income | Banks and financial institutions | $10 or more | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-DIV Dividends and Distributions | Banks and financial institutions paying dividends | $10 or more | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-SA Distributions from HSA, Archer MSA, Medicare Advantage MSA | Entities paying distributions from HSA/MSA accounts | Any distribution | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-B Proceeds from Broker and Barter Exchange Transactions | Brokers and barter exchanges | Any sale through broker | February 16, 2027 | March 1, 2027 | March 31, 2027 | Details |
| W-2 Wage and Tax Statement | Employers for all employees | $2,000 or more (if no tax withheld) | February 1, 2027 | February 1, 2027 | February 1, 2027 | Details |
| W-2G Gambling Earnings and Tax Withholdings | Casinos and gambling establishments | $2,000+ winnings (300x wager) | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1098 Mortgage Interest Statement | Lenders and financial institutions | $600 or more (mortgage interest) | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1098-T Tuition Statement | Colleges and universities | Qualified tuition & related expenses | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 5498 IRA Contribution Information | IRA trustees and custodians | Any IRA contribution | June 1, 2027 | June 1, 2027 | June 1, 2027 | Details |
| 5498-SA HSA, Archer MSA, and Medicare Advantage MSA Information | Trustees and custodians of HSA/MSA accounts | Any HSA/MSA contribution | June 1, 2027 | June 1, 2027 | June 1, 2027 | Details |
| 1095-B Health Coverage | Health insurance providers | Minimum essential health coverage | March 2, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1095-C Employer-Provided Health Insurance Offer and Coverage | Large employers (50+ full-time employees) | Employers with 50+ full-time employees | March 2, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-DA Digital Asset Proceeds From Broker Transactions | Brokers reporting digital asset sales or other dispositions | Any digital asset sale through a broker | February 16, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-R Distributions From Pensions, Annuities, Retirement Plans, IRAs, Insurance Contracts, etc. | Plan custodians and payers of retirement and annuity distributions | $10 or more | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-C Cancellation of Debt | Applicable financial entities canceling debts | $600 or more canceled debt | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1099-PATR Taxable Distributions Received From Cooperatives | Cooperatives making taxable distributions to members | $10 or more in patronage dividends | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| 1098-E Student Loan Interest Statement | Lenders receiving qualifying student loan interest | $600 or more in student loan interest | February 1, 2027 | March 1, 2027 | March 31, 2027 | Details |
| W-2c Corrected Wage and Tax Statement | Employers correcting previously filed W-2 or W-2c forms | Any correction to a previously filed W-2 or W-2c | As soon as possible | As soon as possible | As soon as possible | Details |
No form matches that search.
Dates shown are for tax year 2026, filed in 2027. Where a due date falls on a weekend or a legal holiday, it moves to the next business day. Paper filing is only an option below the mandate threshold — once you file 10 or more information returns in aggregate, e-filing is required. See per-form pricing.
Source: IRS Publication 1099 (2026), General Instructions for Certain Information Returns and the IRS Guide to Information Returns. Always confirm against IRS.gov before you file.
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General information, not tax advice. Please don’t type Social Security or tax ID numbers here.