Your returns
Filing season
2026 forms, due in 2027
Average annual gross receipts, last 3 tax years
Copies filed with the IRS or SSA
W-2s, 1099-NECs, 1099-MISCs and other information returns
When they were filed or corrected
Filed or corrected after 30 days, by August 1
Copies given to employees and payees
Enter 0 if the recipient copies went out on time
When they were furnished or corrected
Filed or corrected after 30 days, by August 1
Estimated penalty
Returns filed with the IRS or SSA
5 × $130
$650
Recipient copies
5 × $130
$650
Estimated total
$1,300
Dates for 2026 forms
W-2 and 1099-NEC: due Mon, Feb 1, 2027; the 30-day mark is Wed, Mar 3, 2027.
Other 1099s to the IRS: Mon, Mar 1, 2027 on paper, Wed, Mar 31, 2027 electronically.
Recipient copies of most forms: Mon, Feb 1, 2027. The middle tier ends August 1, 2027.
Other 1099s to the IRS: Mon, Mar 1, 2027 on paper, Wed, Mar 31, 2027 electronically.
Recipient copies of most forms: Mon, Feb 1, 2027. The middle tier ends August 1, 2027.
Per-return amounts and yearly maximums from IRS Rev. Proc. 2025-32, sections 3.57 and 3.58 (returns and statements due in 2027), as of October 25, 2026. The maximums apply to all your failures in the calendar year at that tier, not just these. Reasonable cause, the de minimis error safe harbor and IRS penalty relief can reduce or remove a penalty. An estimate, not tax advice.