When do W-2s come out in 2027? W-2 and 1099 deadlines
2026 W-2s and 1099-NECs are due by February 1, 2027. Every date for W-2, 1099-NEC and 1099-MISC to workers, the SSA and the IRS, plus the e-filing rule.
6 min read · October 17, 2026
The dates at a glance
The usual deadline is January 31. In 2027, January 31 falls on a Sunday, so forms due that day are due on the next business day, Monday, February 1, 2027.
| Form (tax year 2026) | To the worker | To the government |
|---|---|---|
| W-2 and W-3 | Feb 1, 2027 | Feb 1, 2027 (SSA, paper or electronic) |
| 1099-NEC | Feb 1, 2027 | Feb 1, 2027 (IRS, paper or electronic) |
| 1099-MISC | Feb 1, 2027 (Feb 16 if box 8 or 10 is used) | Mar 1, 2027 on paper; Mar 31, 2027 electronically |
The rule behind the shifts: when a due date falls on a Saturday, Sunday or legal holiday, the form is on time if filed on the next business day. February 15, 2027 is Presidents' Day, which is why the 1099-MISC date for boxes 8 and 10 moves to the 16th.
W-2 and W-3
- Every employee you paid wages to in 2026 gets a W-2 by February 1, 2027.
- Copy A of every W-2, with the W-3 transmittal, goes to the Social Security Administration by the same date. There is no automatic extension.
- New for 2026: box 12 codes for cash tips (TP) and qualified overtime (TT), and box 14 split into 14a and 14b for the tipped occupation code. See what changed in payroll for 2026.
1099-NEC and 1099-MISC
- 1099-NEC reports payments to contractors for services. For payments made in 2026 the reporting threshold is $2,000, up from $600. See 1099-NEC vs 1099-MISC.
- 1099-MISC covers rent, prizes and other income, royalties, medical payments and attorney gross proceeds, with different thresholds per box.
- Collect a Form W-9 from every contractor before you pay them. Chasing tax ID numbers in January is the most common reason 1099s are late.
Paper or electronic?
If you file 10 or more information returns in total in a calendar year, counting W-2s and 1099s together, you must file electronically. Below that, paper is allowed. W-2s are filed electronically through the SSA's Business Services Online; 1099s through the IRS Information Returns Intake System (IRIS) or a filing service.
Get ready in December
- Check every employee's name, address and Social Security number against their records.
- Make sure every contractor has a W-9 on file and is marked as a 1099 vendor.
- Run the last payroll of the year and reconcile payroll liabilities.
- Total each contractor's 2026 payments and compare with the $2,000 threshold.
- Register for SSA Business Services Online and IRS IRIS now if you will e-file; registration can take days.
Year-end forms from your own books
AcboBooks totals the year's paychecks into W-2s and the SSA's EFW2 file, and the year's contractor payments into 1099-NEC forms.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.