W-2, W-3 and 1099-NEC deadline 2027: February 1, 2027 for tax year 2026, with each state's W-2 filing date
Form W-2 and Form 1099-NEC for tax year 2026 are due on Monday, February 1, 2027, both to the worker and to the government, because January 31, 2027 is a Sunday. The IRS's 2026 General Instructions for Forms W-2 and W-3 put the Social Security Administration (SSA) filing date at February 1, 2027 for paper and electronic filers. Form 940 and the fourth-quarter Form 941 are also due February 1, 2027 (February 10, 2027 if every deposit was made on time). Most states that tax wages want their copy of the W-2 by the same late-January rule, but several use other dates, listed state by state below.
- W-2 to employees and Copy A with W-3 to SSA
- February 1, 2027
- 1099-NEC to recipients and to the IRS
- February 1, 2027
- 1099-MISC to IRS (paper / electronic)
- March 1, 2027 / March 31, 2027
- Form 940 and Q4 Form 941
- February 1, 2027 (February 10, 2027 if all tax was deposited on time)
- E-file required at
- 10 or more information returns in total
- 1099-NEC and 1099-MISC reporting threshold for 2026 payments
- $2,000 (was $600)
- Late W-2 penalty, filings due after Dec. 31, 2026
- $60, $130 or $340 per form; at least $690 for intentional disregard
Figures above were read from the IRS 2026 General Instructions for Forms W-2 and W-3, Publication 1099 (2026), the Instructions for Forms 1099-MISC and 1099-NEC (12/2026), and the early release drafts of Publication 509 (2027) and the 2026 Instructions for Form 940 on 2026-10-17. See sources.
Federal deadlines for 2026 forms filed in 2027
The table gives the actual 2027 date for each employer return or statement. Dates marked draft come from IRS early release drafts posted at IRS.gov/DraftForms; the IRS labels these "DRAFT—NOT FOR FILING" and says drafts can change before final release.
| Form | Who gets it | Due for tax year 2026 | Source |
|---|---|---|---|
| Form W-2 (Copies B, C and 2) | Employees | February 1, 2027 | 2026 General Instructions for Forms W-2 and W-3 |
| Form W-2 Copy A with Form W-3 | SSA (paper or electronic) | February 1, 2027 | 2026 General Instructions for Forms W-2 and W-3 |
| Form 1099-NEC | Recipients and the IRS (paper or electronic) | February 1, 2027 | Publication 509 (2027), draft |
| Form 1099-MISC (most boxes) | Recipients | February 1, 2027 | Publication 509 (2027), draft |
| Form 1099-MISC, box 8 or box 10 | Recipients | February 16, 2027 | Publication 509 (2027), draft |
| Form 1099-MISC with Form 1096 (paper) | IRS | March 1, 2027 | Publication 509 (2027), draft |
| Form 1099-MISC (electronic) | IRS | March 31, 2027 | Publication 509 (2027), draft |
| Form 940 (FUTA) | IRS | February 1, 2027; February 10, 2027 if all FUTA tax was deposited when due | 2026 Instructions for Form 940, draft |
| Form 941, fourth quarter 2026 | IRS | February 1, 2027; February 10, 2027 if the quarter's tax was deposited timely, properly and in full | Publication 509 (2027), draft; Instructions for Form 941 (03/2026) |
| Form 944 (annual filers) | IRS | February 1, 2027; February 10, 2027 if the year's tax was deposited timely, properly and in full | Publication 509 (2027), draft |
Why the dates move off January 31 and February 28
The base dates are January 31 (W-2, 1099-NEC, Form 940, Q4 Form 941), February 15 (1099-MISC boxes 8 and 10 to recipients) and February 28 (paper 1099-MISC to the IRS). The Instructions for Forms 1099-MISC and 1099-NEC say that if a date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. In 2027, January 31 and February 28 are Sundays, so those deadlines become Monday, February 1 and Monday, March 1. February 15, 2027 is Washington's Birthday, a federal holiday on the U.S. Office of Personnel Management's 2027 schedule, so the box 8 and box 10 statements move to Tuesday, February 16, 2027, the date in the Publication 509 draft.
The 941 instructions give the general rule: the return is due the last day of the month after the quarter ends, and an employer that made timely deposits in full payment of the quarter's taxes "may file by the 10th day of the 2nd month that follows the end of the quarter."
E-filing: 10 returns in total, through IRIS
An employer must e-file Forms W-2 if it is required to file at least 10 information returns, counting Forms W-2 and other information returns (such as 1099s) together. The 1099 instructions trace this to T.D. 9972, which lowered the threshold from 250 to 10, effective for returns required to be filed on or after January 1, 2024. A waiver can be requested on Form 8508 at least 45 days before the due date. Publication 1099 (2026) says that beginning with tax year 2026 (filing season 2027) the Information Returns Intake System (IRIS) will be the only IRS intake system for information returns, and the FIRE system will not be available after it shuts down at the end of 2026.
The 1099 threshold is $2,000 for 2026 payments
For tax years beginning after 2025, the minimum reporting threshold for payments on Form 1099-NEC and most Form 1099-MISC boxes rose to $2,000, and the IRS says it may be adjusted for inflation beginning in calendar year 2027. The Publication 1099 guide still lists $600 or more for gross proceeds paid to attorneys (1099-MISC box 10) and for cash fish purchases, and $10 or more for royalties.
Extensions: limited for W-2 and 1099-NEC
- Filing Form W-2 with SSA: one 30-day extension may be requested on Form 8809 before the due date. The W-2 instructions say "The IRS will only grant the extension in extraordinary circumstances or catastrophe." It does not extend the date for giving employees their copies.
- Furnishing W-2s to employees: request on Form 15397 on or before February 1, 2027. The W-2 instructions say an approved extension is generally no more than 15 days, unless the need for up to 30 days is clearly shown.
- 1099-NEC: Publication 1099 says "For Forms W-2 and 1099-NEC, no automatic extension is available."
- 1099-MISC to the IRS: an automatic 30-day extension is available on Form 8809 if it is filed by the due date of the returns (Publication 1099).
Penalties for late or incorrect W-2s due in 2027
The 2026 W-2 instructions list the section 6721 penalty amounts that "apply to filings due after December 31, 2026." The same amounts apply separately, under section 6722, to late or incorrect copies given to employees, so one late W-2 can draw two penalties. A small business here means average annual gross receipts of $5 million or less for the 3 most recent tax years.
| When the correct Form W-2 is filed | Per form | Yearly maximum | Small business maximum |
|---|---|---|---|
| Within 30 days after the due date | $60 | $698,500 | $244,500 |
| More than 30 days late, by August 1 | $130 | $2,095,500 | $698,500 |
| After August 1, or not filed | $340 | $4,191,500 | $1,397,000 |
| Intentional disregard | At least $690 | No maximum | No maximum |
State W-2 and annual reconciliation deadlines for tax year 2026
The table covers the 41 states and the District of Columbia that tax wage income. Rule is the date as the state writes it. For 2026 forms shows a 2027 date only where the state's own page prints one, or where the state's page has a stated weekend rule and the base date falls on a weekend; otherwise it says not stated. January 31, 2027 is a Sunday, and the states' own pages differ: Georgia and Vermont list February 1, 2027, while Nebraska and Pennsylvania print January 31, 2027. State dates and forms were read on the state pages linked in each row on 2026-10-17. Local income tax filings (cities, counties, school districts) are not covered.
| State | What is filed | Rule | For 2026 forms | Source |
|---|---|---|---|---|
| Alabama | Form A-3 with W-2s (electronic if 10 or more W-2s, or if the employer filed and paid electronically during the year) | January 31 | Not stated; no weekend rule on the page | Alabama DOR |
| Arizona | Form A1-R (or A1-APR for annual payers) with W-2s | January 31; next business day if a weekend or legal holiday | February 1, 2027 under the stated weekend rule | Arizona DOR |
| Arkansas | State copies of W-2s with Form ARW-3; separate annual reconciliation AR3MAR | W-2s and ARW-3: January 31; AR3MAR: February 28 | Not stated | Arkansas DFA |
| California | No state W-2 filing is listed among EDD's required filings; the quarterly DE 9 and DE 9C report each employee's wages | Q4 DE 9 and DE 9C | Delinquent if not filed by February 1, 2027 (EDD calendar) | EDD calendar; EDD filings |
| Colorado | Not confirmed (state site refused our request) | Not confirmed | Not confirmed | tax.colorado.gov (not read) |
| Connecticut | Form CT-W3 with W-2s (electronic if 25 or more W-2s) | January 31; next business day if a Saturday, Sunday or legal holiday | February 1, 2027 under the stated weekend rule | Connecticut DRS |
| Delaware | Form WTH-REC (W-3) with W-2s | January 31 (or the next business day); for tax year 2025 the state said its due dates are the same as federal | February 1, 2027 under the stated rule (tax year 2025 was listed as 2/2/2026) | Delaware Division of Revenue |
| District of Columbia | W-2s through MyTax.DC.gov (electronic if 25 or more); paper filers use Form WT | January 31 | Not stated | DC OTR 2025 W-2 instructions (PDF) |
| Georgia | Form G-1003 with W-2s and 1099-NECs | January 31 | February 1, 2027 (printed in the state guide) | Georgia DOR 2026 Employer's Tax Guide (PDF) |
| Hawaii | Form W-2 or HW-2 | January 31 (effective January 1, 2022); an older FAQ answer on the same page still says February 28 with Form HW-3 | Not stated | Hawaii DOTAX |
| Idaho | Form 967 with W-2s (1099s by the last day of February) | Last day of January; next business day if a weekend or state holiday | February 1, 2027 under the stated weekend rule | Idaho Tax Commission |
| Illinois | W-2s, filed electronically | January 31; next business day if a weekend or state holiday | February 1, 2027 under the stated weekend rule | Illinois DOR |
| Indiana | Form WH-3 (W-2s filed electronically if more than 25) | January 31 | Not stated | Indiana DOR |
| Iowa | W-2s and 1099s that contain Iowa withholding, filed electronically (not required if no Iowa tax was withheld) | February 15 | Not stated (tax year 2025 was listed as 2/15/2026); February 15, 2027 is a federal holiday | Iowa DOR |
| Kansas | Form KW-3 (electronic) with W-2s and 1099s | January 31; next regular workday if a weekend or legal holiday (Pub. KS-1515) | February 1, 2027 under the stated weekend rule | Kansas KW-100; KS-1515 |
| Kentucky | W-2, W-2G and 1099 information (EFW2 file, or Form K-5 for smaller filers) | January 31 | Not stated (page shows January 31, 2026 for tax year 2025) | Kentucky DOR |
| Louisiana | Annual reconciliation Form L-3 (via LaWage) | January 31, or 30 days after final wages if the business closes | Not stated | Louisiana DOR |
| Maine | W-2s through the Maine Tax Portal when federal e-filing is required; Form W-3ME discontinued after tax year 2023 | Not confirmed | Not confirmed | Maine Revenue Services; MRS FAQ |
| Maryland | Form MW508 with W-2s (electronic if 25 or more W-2s) | January 31; next business day if a Saturday, Sunday or legal holiday | February 1, 2027 under the stated weekend rule (rule read in the Comptroller's 2024-forms guides) | Maryland Comptroller W-2 instructions (PDF) |
| Massachusetts | Not confirmed (state site refused our request) | Not confirmed | Not confirmed | mass.gov (not read) |
| Michigan | State copies of W-2s; separate annual withholding return (Form 5081) due February 28 | Same date the federal government requires the forms to be filed, January 31 for most forms | February 1, 2027 if the federal date controls, as the page says | Michigan Treasury; withholding |
| Minnesota | W-2 information (and 1099s with Minnesota withholding), if registered for withholding | January 31 | Not stated | Minnesota DOR |
| Mississippi | Paper and electronic W-2s (electronic if 10 or more) | January 31 | Not stated | Mississippi DOR |
| Missouri | Form MO W-3 with W-2s | 250 or more employees (electronic): January 31; fewer than 250: last day of February; next business day if a weekend or legal holiday | February 1, 2027 and March 1, 2027 under the stated rule (tax year 2025: February 2 and March 2, 2026) | Missouri DOR |
| Montana | Form MW-3 with all W-2s | January 31; next business day if a weekend | February 1, 2027 under the stated weekend rule | Montana DOR |
| Nebraska | Form W-3N with state copies of W-2s and 1099s | January 31 | State prints "January 31, 2027" | Nebraska DOR |
| New Jersey | Form NJ-W-3 with W-2s | February 15; next business day if a weekend or holiday | Not stated; February 15, 2027 is a federal holiday | NJ Division of Taxation |
| New Mexico | Annual statement of withholding (electronic for all employers from 2026) | January 31 (October 9, 2025 release); the withholding page says information returns are generally due the last day of February | Not stated | NM TRD release (PDF); NM TRD withholding |
| New York | No W-2 copy is filed; annual wage data goes on the Q4 Form NYS-45 (Parts A, B and C) | January 31 | Not stated | NYS-50 guide |
| North Carolina | Form NC-3 with W-2s, filed electronically | On or before January 31 | Not stated | NC-30 (2026) (PDF) |
| North Dakota | Form 307 with W-2s (and 1099s if applicable) | January 31 | Not posted as of 2026-10-17; tax year 2025 was due February 2, 2026 because January 31 was a Saturday | ND Tax Commissioner |
| Ohio | Form IT 941 (annual) and Form IT 3 / W-2s | January 31; next business day if a weekend or holiday | February 1, 2027 under the stated weekend rule | Ohio Dept. of Taxation |
| Oklahoma | W-2/W-3, electronic only (no extension available) | January 31; next business day if a Saturday, Sunday or legal holiday | February 1, 2027 under the stated weekend rule | Oklahoma Tax Commission |
| Oregon | Form WR (required even if W-2s are filed electronically) and W-2s | January 31 | Not stated | Oregon DOR |
| Pennsylvania | Form REV-1667 with W-2s and 1099s | January 31 | State prints "January 31, 2027" | PA REV-1716 (2026) (PDF) |
| Rhode Island | Form RI-W3 with W-2s | No later than January 31 | Not stated | RI Division of Taxation (PDF) |
| South Carolina | W-2s (through MyDORWAY if 10 or more) | January 31 | Not stated | SCDOR |
| Utah | Combined fourth-quarter and annual withholding return; W-2s filed electronically | January 31 | Not stated | Utah Tax Commission |
| Vermont | Form WHT-434 annual reconciliation (transmits W-2s and 1099s) | January 31 | February 1, 2027 (printed on the state page) | Vermont Dept. of Taxes |
| Virginia | Form VA-6 (or VA-6H) and, separately, W-2s and 1099s, all electronic | January 31; next business day if a weekend or holiday | February 1, 2027 under the stated weekend rule | Virginia Tax |
| West Virginia | Form WV/IT-103 with W-2 data | January 31 | Not stated | WV IT-105 (2025) (PDF) |
| Wisconsin | Form WT-7 with W-2s | January 31; next business day if a weekend or legal holiday (Pub. 166) | February 1, 2027 under the stated weekend rule | WI Pub. 117 (PDF); Pub. 166 (PDF) |
Two state documents disagree with themselves or with each other. Wisconsin's Publication 166 says W-2s "are due February 2" (the 2026 date for tax year 2025), while Publication 117 says January 31. Hawaii's withholding page carries both the January 31 rule (effective 2022) and an older February 28 answer that refers to Form HW-3. The table uses the rule each state labels as current and notes the other text.
States without a wage income tax
Nine states are not in the table. Six of them say so on their own state websites: Florida ("The State of Florida does not have a personal income tax"), Nevada, South Dakota, Tennessee ("Tennessee has no state income tax on earned income and therefore has no withholding requirements"), Texas and Wyoming. Washington's Department of Revenue says Washington "does not currently have an individual income tax" and that a new 9.9% tax on income above $1 million begins January 1, 2028. Alaska and New Hampshire are also commonly listed as having no wage income tax, but we could not read a state page for either on 2026-10-17 (Alaska's site disallows automated reading; New Hampshire's refused the request).
For the FUTA side of Form 940, see FUTA credit reduction states for 2026. For the box 3 wage cap on 2027 Forms W-2, see the 2027 Social Security wage base, and for state unemployment wage caps, the 2027 SUI taxable wage base by state.
What we could not confirm
- Final IRS versions of Publication 509 (2027) and the 2026 Form 940 instructions. The 1099-NEC, 1099-MISC, Form 941 and Form 944 dates for 2027 and the Form 940 dates come from early release drafts read 2026-10-17; the W-2 dates come from the final 2026 W-2 and W-3 instructions.
- Colorado and Massachusetts: the state sites (tax.colorado.gov, mass.gov) refused our automated request (HTTP 403) on 2026-10-17, so no form or date is given.
- Maine's W-2 due date: the Maine Revenue Services pages we could read say Form W-3ME was discontinued and W-2s go through the Maine Tax Portal, but the PDF that would give the date was not readable.
- Maryland's current-year page loads by script; the rule shown comes from the Comptroller's guides for 2024 forms.
- Whether Iowa and New Jersey move their February 15 date when it falls on a federal holiday (February 15, 2027). New Jersey's page has a holiday rule; Iowa's page does not mention one.
- New Mexico: one state page says January 31 and another says the last day of February; neither names a 2027 date.
- The District of Columbia's annual reconciliation form: the current OTR page could not be read, so only the W-2 submission date is shown.
- 2027 penalty amounts on the IRS Information return penalties page: as of 2026-10-17 that page lists amounts through returns due in 2026.
Questions
What is the W-2 deadline in 2027?
When is the 1099-NEC due in 2027?
When is the 1099-MISC filing deadline in 2027?
Do states have a different W-2 filing deadline?
How many W-2s and 1099s trigger the e-file requirement?
Sources
- IRS General Instructions for Forms W-2 and W-3 (2026) - irs.gov, read 2026-10-17
- IRS Instructions for Forms 1099-MISC and 1099-NEC (12/2026) - irs.gov, read 2026-10-17
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns - irs.gov, read 2026-10-17
- IRS Publication 509 (2027), Tax Calendars, early release draft - irs.gov (PDF), read 2026-10-17
- IRS Instructions for Form 940 (2026), early release draft - irs.gov (PDF), read 2026-10-17
- IRS Instructions for Form 941 (03/2026) - irs.gov, read 2026-10-17
- IRS Information return penalties - irs.gov, read 2026-10-17
- U.S. Office of Personnel Management: Federal Holidays (2027 schedule) - opm.gov, read 2026-10-17
- Alabama Department of Revenue: Electronic Filing of Withholding Tax and Annual Reconciliation - revenue.alabama.gov, read 2026-10-17
- Arizona Department of Revenue: Employer Withholding Filing Obligations - azdor.gov, read 2026-10-17
- Arkansas DFA: Withholding Tax Branch - dfa.arkansas.gov, read 2026-10-17
- California EDD: Payroll Tax Calendar - edd.ca.gov, read 2026-10-17
- California EDD: Required Filings and Due Dates - edd.ca.gov, read 2026-10-17
- Connecticut DRS: Form W-2 Filing Requirements - portal.ct.gov, read 2026-10-17
- Delaware Division of Revenue: W-2 and 1099 Form FAQs - revenue.delaware.gov, read 2026-10-17
- DC Office of Tax and Revenue: 2025 MyTax W-2/W-2C Instructions - otr.cfo.dc.gov (PDF), read 2026-10-17
- Georgia DOR: Employer's Withholding Tax Guide 2026 - dor.georgia.gov (PDF), read 2026-10-17
- Hawaii Department of Taxation: Withholding Tax for Employers - tax.hawaii.gov, read 2026-10-17
- Idaho State Tax Commission: Withholding Due Dates - tax.idaho.gov, read 2026-10-17
- Idaho State Tax Commission: Filing Information Returns (1099s, W-2s) - tax.idaho.gov, read 2026-10-17
- Illinois DOR: Electronic W-2 Transmittal Program - tax.illinois.gov, read 2026-10-17
- Indiana DOR: Withholding Income Tax - in.gov, read 2026-10-17
- Iowa DOR: File a W-2 or 1099 - revenue.iowa.gov, read 2026-10-17
- Kansas DOR: KW-100 Withholding Tax Guide - ksrevenue.gov, read 2026-10-17
- Kansas DOR: Pub. KS-1515 Tax Calendar of Due Dates - ksrevenue.gov, read 2026-10-17
- Kentucky DOR: Employer Payroll Withholding - revenue.ky.gov, read 2026-10-17
- Louisiana DOR: Withholding - revenue.louisiana.gov, read 2026-10-17
- Maine Revenue Services: Employer Withholding - maine.gov, read 2026-10-17
- Maine Revenue Services: Income Tax Withholding FAQ - maine.gov, read 2026-10-17
- Maryland Comptroller: Reporting W-2 Instructions (2024 forms) - marylandtaxes.gov (PDF), read 2026-10-17
- Michigan Treasury: Income Record Form Remittance Guide - michigan.gov, read 2026-10-17
- Michigan Treasury: Withholding Tax - michigan.gov, read 2026-10-17
- Minnesota DOR: Forms W-2 and 1099 - revenue.state.mn.us, read 2026-10-17
- Mississippi DOR: Withholding Tax - dor.ms.gov, read 2026-10-17
- Missouri DOR: W-2 Electronic Filing - dor.mo.gov, read 2026-10-17
- Montana DOR: Wage Withholding Returns and Payments - revenue.mt.gov, read 2026-10-17
- Nebraska DOR: Income Tax Withholding Forms - revenue.nebraska.gov, read 2026-10-17
- New Jersey Division of Taxation: Reconciling Tax Withheld With Form NJ-W-3 - nj.gov, read 2026-10-17
- New Mexico TRD: Updated filing requirements for employers (October 9, 2025) - tax.newmexico.gov (PDF), read 2026-10-17
- New Mexico TRD: Withholding Tax and Workers Compensation - tax.newmexico.gov, read 2026-10-17
- New York State Department of Taxation and Finance: Form NYS-50 Employer's Guide - tax.ny.gov, read 2026-10-17
- North Carolina DOR: Form NC-30, 2026 Income Tax Withholding Tables and Instructions for Employers - ncdor.gov (PDF), read 2026-10-17
- North Dakota Office of State Tax Commissioner: Income Tax Withholding Deadlines - tax.nd.gov, read 2026-10-17
- Ohio Department of Taxation: Due Dates - tax.ohio.gov, read 2026-10-17
- Oklahoma Tax Commission: Tax Document Filing Information - oklahoma.gov, read 2026-10-17
- Oregon DOR: Withholding and Payroll Tax - oregon.gov, read 2026-10-17
- Pennsylvania Department of Revenue: REV-1716, 2026 Filing and Remittance Due Dates - pa.gov (PDF), read 2026-10-17
- Rhode Island Division of Taxation: Withholding Tax Filing Requirements (v.1, 12/2025) - tax.ri.gov (PDF), read 2026-10-17
- South Carolina DOR: W-2 and 1099 Upload - dor.sc.gov, read 2026-10-17
- Utah State Tax Commission: Withholding - tax.utah.gov, read 2026-10-17
- Vermont Department of Taxes: Withholding for Employers - tax.vermont.gov, read 2026-10-17
- Virginia Tax: Withholding Tax - tax.virginia.gov, read 2026-10-17
- West Virginia State Tax Division: WV/IT-105, 2025 Electronic File Specifications W-2 - tax.wv.gov (PDF), read 2026-10-17
- Wisconsin DOR: Publication 117, Guide to Wisconsin Wage Statements and Information Returns - revenue.wi.gov (PDF), read 2026-10-17
- Wisconsin DOR: Publication W-166, Withholding Tax Guide - revenue.wi.gov (PDF), read 2026-10-17
- Florida Department of Revenue: Report Tax Violations - floridarevenue.com, read 2026-10-17
- Nevada Department of Taxation: Income Tax in Nevada - tax.nv.gov, read 2026-10-17
- South Dakota DOR: Taxes (individuals) - dor.sd.gov, read 2026-10-17
- Tennessee Department of Revenue: GEN-34, Income Tax Withholding - revenue.support.tn.gov, read 2026-10-17
- Texas Comptroller: Texas is open for small business - comptroller.texas.gov, read 2026-10-17
- Washington Department of Revenue: Income tax - dor.wa.gov, read 2026-10-17
- State of Wyoming: About Wyoming - wyo.gov, read 2026-10-17
Source links are not affiliate links. This page is general information, not legal or tax advice; filing rules depend on the facts and the state.
