Except for Form 1099-NEC, the information returns listed above are generally due to the IRS on February 28, 2023, for paper filers, and March 31, 2023, for electronic filers. The filing due date for Form 1099-NEC is January 31, 2023, for both paper and electronically filed returns.

For the 2023 tax year, the primary deadline for filing Form 1099-NEC (Non-employee Compensation) with the IRS and providing a copy to the recipient was January 31, 2024. This "hard deadline" applies to both paper and electronic filings. For other versions of the form, such as 1099-MISC, the deadline to provide the copy to the recipient was also January 31, but the deadline to file with the IRS was February 28, 2024 (if filing on paper) or March 31, 2024 (if filing electronically). In 2026, it is important to remember that the IRS significantly lowered the threshold for mandatory e-filing; any business filing 10 or more information returns (in aggregate) must now file them electronically. Missing these deadlines can result in significant "per-form" penalties that increase based on how late the filing occurs. If you are researching these dates for an audit or back-filing, always ensure you account for "leap year" adjustments or weekend shifts, though for 2023, the January 31 date remained a standard mid-week deadline.