1099 Forms › Submission Date for Form 1099-DIV in 2026

Form 1099-DIV 2025

At a Glance
Form 1099-DIV must be filed with the IRS and distributed to recipients by annual deadlines to avoid penalties. The form is required when dividends exceed $10, capital gains were distributed, foreign tax was paid, federal tax was withheld, or $600 or more was paid in liquidation. Filers can submit electronically or by paper, though e-filing is recommended for faster processing.

Common 1099-DIV Deadline Questions

Submit Form 1099-DIV to report dividends and distributions. Form 1099-DIV must be filed before the official IRS deadlines to avoid potential fines and penalties.

About Form 1099-DIV

Form 1099-DIV is a tax form banks and other financial institutions use to report dividends and other distributions. It must be issued when an individual:

  • Has received dividends of $10 or more from any investment
  • Has received capital gains distributions, regardless of the amount
  • Has paid foreign tax
  • Has had federal income tax withheld from dividends
  • Has received $600 or more as part of a liquidation

What is the Penalty for Missing Form 1099 Deadline?

Failing to file Form 1099 by the deadline or meeting the deadline but providing incorrect recipient information can result in IRS penalties ranging from $60 to $680, depending on how late the form is submitted. The IRS has increased the penalty amounts for the 2026 filing year.

After the deadline, but within 30 days

$60 per form

After 31 days - August 1st

$130 per form

After August 1st, or not at all

$340 per form

Intentionally not filing

$680 per form

1099 penalties may be subject to the following:

  • Furnishing incorrect information on a return
  • Failure to provide the required information
  • Late filing of returns
  • Paper filing when required to file electronically (E-file 1099 if you have 10 or more information returns)

The IRS is accustomed to changing rules year-to-year, sometimes even in the middle of the current tax season! This is why having the most accurate information about the IRS requirements and deadlines for filing any Form 1099 is essential. Use reliable tax software to e-file your forms and stay updated on any changes in regulations or deadlines.

What are the 1099 Deadlines for 2026?

  • February 2nd, 2026
    Recipient Copies

    Form 1099 & W-2G must be distributed to the recipient on or before February 2nd

  • March 2nd, 2026
    Paper Filing

    Paper filing must be filed with the IRS
    on or before March 2nd

  • March 31st, 2026
    E-File

    Form 1099 & W-2G must be e-filed directly to the IRS on or before March 31st

Visit our deadlines article to learn more about Form 1099 & W-2G due dates.

Note: If the filing deadline lands on a Saturday, Sunday, or legal holiday, the due date will automatically be extended to the following business day.

The exception to these deadlines above is for filing Form 1099-NEC. Depending on the filing method, there is a month's advancement on the recipient and IRS copies being January 31st. Get started with BoomTax and file your 1099 with the IRS, state, and mail recipient copies on time.

If you find errors after filing your 1099 return with the IRS, promptly correct the information and submit the corrected Form 1099 and our 1096 guide to the IRS. Also, provide your recipient with an updated 1099 showing the updated details. If you need to correct any state or local tax department information, file the form with the appropriate agencies, not the IRS.

All Features Included

Purchasing any BoomTax package will give you everything you need to complete your filing.

This includes:

  • Federal E-File
  • State E-File (ACA and 1099 CF/SF)
  • Recipient Copy Download as PDF
  • Official IRS Copy Download as PDF
  • Unlimited Corrections

1099-DIV Bulk Import

Import many companies in one spreadsheet to simplify data input.

Data Validation

We validate your data against hundreds of IRS rules.

Hands Off E-File

No IRS registration or testing required.

Free Corrections

Make as many changes as needed for free.

What are the different Form 1099 Copies?

Each Form 1099 has four different copies with their specific purpose:

Copy A

IRS copy for paper filing.

Copy 1

Filed with the State Tax Department.

Copy B

Recipient copy.

Copy 2

Recipient state, city, or local income tax return.

Note: Copy C has been removed from multiple 1099 form types.

Get started with , and file your 1099 tax forms with federal/state and mail recipient copies from one place. BoomTax will never remove past years' filings, and you can continue to make corrections at any time, no matter the year. File my Now!

Methods of Filing 1099-DIV With the IRS

Where to mail the physical 1099 Form?

Location of the principal business, office, agency, or residence of an individual

Alabama Arizona Arkansas Delaware
Florida Georgia Kentucky Maine
Massachusetts Mississippi New Hampshire New Jersey
New Mexico New York North Carolina Ohio
Texas Vermont Virginia
Internal Revenue Service Austin Submission Processing Center
P.O. Box 149213
Austin, TX 73301
Alaska Colorado Hawaii Idaho Illinois Indiana
Iowa Kansas Michigan Minnesota Missouri Montana
Nebraska Nevada North Dakota Oklahoma Oregon South Carolina
South Dakota Tennessee Utah Washington Wisconsin Wyoming
Department of the Treasury, Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256
California Connecticut District of Columbia Louisiana
Maryland Pennsylvania Rhode Island West Virginia
Department of the Treasury Internal Revenue Service Center
1973 North Rulon White Blvd.
Ogden, UT 84201

If your legal residence, principal place of business, or principal office or agency is outside the United States.

Internal Revenue Service Austin Submission Processing Center
P.O. Box 149213
Austin, TX 73301

Important Notes:

  • The IRS encourages filers to electronically file 1099 for prompt processing and immediate IRS confirmation.
  • If you file 1099 Forms on paper, they must be submitted with a summary Form 1096.
  • For filing year 2026 the IRS has a threshold of 10 forms aggregated across all form types.

Utilizing an e-file provider allows you to quickly E-file 1099 Forms with the IRS and state agencies and distribute recipient copies via mail or secure online access. Affordable, competitive pricing is available without the hidden costs and inefficiency of paper filing. Check out the pricing options.

E-filing vs. Paper Filing

small boomtax logo

  • Immediate real-time IRS updates
  • File 1000s of forms easily at once
  • Validates 1000s of IRS rules
  • Can help with questions in real-time in chat

Paper Filing

  • It can take weeks to hear a status update
  • Requires unique red ink form
  • Prone to human error
  • No expert to help with questions

Note: IRS recommends that payers utilize the e-file option over paper filing for faster processing.

How to E-file Form 1099-DIV With BoomTax

E-filing Form 1099-DIV is straightforward and quick with BoomTax! Once you have compiled all the required data to fill out Form 1099-DIV, you can complete the filing process in no time by following these three simple steps.

Import Your Form 1099-DIV Data

You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.

Step-By-Step Wizard

We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.

E-File & Mail Employee Copies

Once your data is loaded, you can e-file and distribute employee copies in minutes.

BoomTax ensures a safe and accurate filing of Form 1099-DIV with the IRS and the State. We also provide solutions for distributing your recipient copies.

Ryan Casarez
Author
Ryan Casarez
Software Engineer at BoomTax
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Specializes in IRS compliance technology and building secure, efficient tax reporting solutions.

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