- Key dates
- IRS info
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Mid-January 2026 |
The IRS has not announced the official 2026 date they’ll start accepting 1099 e-filings. It’s typically in mid-January. |
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February 2, 2026 |
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February 2, 2026 |
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February 2, 2026 |
The IRS requires Forms 940, 943, 944, and 945 for the previous tax year be filed by February 2, 2026, since January 31, 2026, falls on a Saturday. However, if all required tax deposits were made on time and in full, they may be filed as late as February 10, 2026. |
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February 28, 2026 |
The Canada Revenue Agency (CRA) requires T4A forms for the previous tax year be delivered to both recipients and the CRA by February 28, 2026. |
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March 2, 2026 |
The IRS requires Affordable Care Act (ACA) Forms 1095-C and 1095-B for the previous tax year be delivered to recipients by March 2, 2026. |
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March 16, 2026 |
The IRS requires Form 1042-S for the previous tax year be filed with the IRS and delivered to recipients by March 16, 2026, since March 15, 2026, falls on a Sunday. |
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March 31, 2026 |
The IRS requires all remaining 1099 series forms, as well as Forms 1094/1095-B and 1094/1095-C, be e-filed by March 31, 2026. |
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August 1, 2026 |
While the IRS does not set a fixed deadline for e-filing corrected 1099 and W-2 forms, it recommends filing corrections as soon as possible. Penalties increase significantly after August 1, 2026. |
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Mid-November 2026 |
The IRS typically shuts down its e-filing systems for maintenance in mid to late November. This is not an official deadline, but it may limit late-year submissions. |
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What everyone needs to know about the IRS |
What Avalara 1099 & W-9 users need to know about the IRS |
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The IRS authorizes select companies to e-file 1099s on behalf of businesses, as long as certain requirements are met. These companies are typically referred to as third-party service providers or authorized transmitters, and they play a key role in helping businesses manage their information reporting obligations. |
Avalara 1099 & W-9 is approved by the IRS to e-file 1099 series, 1042-S, 1042, and Affordable Care Act (ACA) forms. Avalara 1099 & W-9 is also approved by the Social Security Administration (SSA) to e-file Forms W-2 and W-2C as the SSA forwards these forms to the IRS automatically. Avalara 1099 & W-9 is also approved by the Canada Revenue Agency (CRA) to file T4As, using government secure protocols. |
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A Form 1096 is not required for e-filing according to IRS General 1099 instructions, Part E. A W-3 is not required when e-filing according to W-2/W-3 instructions page 2, column 1 under Business Services Online (BSO). |
Since Avalara 1099 & W-9 is an IRS-authorized e-filing provider, users do not need to submit Form 1096 or W-3 manually. In fact, mailing a Form 1096 or W-3 after e-filing could confuse the IRS and may result in error notices, as it implies paper forms are also being filed. |
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The IRS requires Form 1042 as part of its rules for withholding and reporting income that is U.S. sourced and paid to foreign persons. |
Avalara 1099 & W-9 supports the e-filing of Form 1042. |
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The IRS requires 1099 forms include a vendor’s Social Security Number (SSN) and/or Employer Identification Number (EIN). Businesses that fail to submit an accurate Taxpayer Identification Number (TIN) are subject to the IRS issuing them a CP2100 for backup withholding. |
Avalara 1099 & W-9 customers that do not have a vendor’s SSN and/or EIN may select “I don’t know the TIN” and Avalara will fill in blanks on their behalf. Meanwhile, Avalara recommends customers try our W-9 subscription service to assist with obtaining valid TINs at the point of onboarding vendors and before e-filing to the IRS. |
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The IRS requires e-filing for Forms 940, 941, 943, 944, and 945 for certain filers as part of its effort to modernize tax administration and reduce processing errors. |
Avalara 1099 & W-9 does not e-file Forms 940, 941, 943, 944, and 945. Customers can still use Avalara 1099 & W-9 to print, sign, and mail them to the IRS. |
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E-delivery requirements for recipients/employees are outlined on page 17 of the General 1099 instructions and on page 17 of IRS Pub. 1141. Several requirements are highlighted, including the need for consent from the recipient to receive their forms electronically. |
Avalara 1099 & W-9 obtains e-delivery consent from recipients during the W-9 collection process and includes an opt-out option during the 1099 e-delivery process. |
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As per the IRS, Form 1098-C may not be furnished electronically. |
Avalara recommends businesses use traditional postal mail to submit Form 1098-C. |
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The IRS may grant a 30-day extension to a business for e-filing 1099s if they fill out Form 8809 online via https://fire.irs.gov. Form 8809 must be filed by the due date of the returns, which means January 31 for the W-2 and Form 1099-NEC, March 15 for Form 1042-S, or April 1 for all other forms. |
While Avalara 1099 & W-9 allows you to prepare and e-file a wide range of forms, including 1099-NEC, 1042-S, and others, it does not submit Form 8809 on your behalf. So, if you need more time, you must submit Form 8809 yourself through the IRS FIRE system at https://fire.irs.gov by the original due date of the form. |
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You may request an extension of time to furnish the statements to recipients by sending a fax to: Internal Revenue Service Technical Services Operation, Attn: Extension of Time Coordinator, Fax: 877-477-0572 (International fax: 304-579-4105). The fax must include (a) payer name, (b) payer TIN, (c) payer address, (d) type of return (Form 1042-S, Form W-2, specific 1099 series form), (e) a statement that extension request is for providing statements to recipients, (f) reason for delay, and (g) the signature of the payer or authorized agent. Your request must be received no later than the date the statements are due to the recipients. |
While Avalara 1099 & W-9 streamlines and automates e-delivery and postal mailing of tax forms to recipients, it does not submit extension requests on your behalf. If you know you won’t be able to meet the recipient delivery deadlines (typically January 31 for W-2 and 1099-NEC), you must request an extension on your own. |
