When do 1099s arrive? Most 1099s and the 1098 are due to recipients by January 31 after the tax year; for tax year 2025, February 2, 2026. Brokerage forms, including Form 1099-B and consolidated statements, are due by February 15 (February 17, 2026, for tax year 2025). Form 5498 contribution information comes in late May, after the filing deadline.
Which 1099s are due to recipients by January 31?
Payers must furnish most 1099s and Form 1098 to recipients by January 31 following the tax year. That date covers Forms 1099-NEC, 1099-INT, 1099-DIV, 1099-R and most 1099-MISC statements, plus the 1098 for mortgage interest. When January 31 is a Saturday, Sunday or legal holiday, the due date moves to the next business day.
The General Instructions for Certain Information Returns (2025) set the dates for tax year 2025 statements, furnished in 2026. Part M says that, generally, Forms 1098, 1099, 3921, 3922 and W-2G must be furnished by February 2, 2026. That is January 31 moved forward, because January 31, 2026 was a Saturday; Part C of the same instructions says a due date on a Saturday, Sunday or legal holiday moves to the next business day.
For tax year 2026 statements, furnished in 2027, the Instructions for Forms 1099-MISC and 1099-NEC (December 2026 revision) give January 31 for 1099-NEC and 1099-MISC payee statements. The same revision raises the 1099-NEC box 1a threshold to $2,000 for tax years beginning after 2025, so some contractors who received a 1099-NEC for 2025 may not receive one for 2026.
Furnishing dates by form
The table lists the date in the IRS instructions and what it meant for tax year 2025 statements. Sources: the 2025 General Instructions (Part M and its Guide to Information Returns table) and the 2026 Instructions for Forms 1099-R and 5498.
| Form | Date due to recipient, per IRS instructions | For tax year 2025 statements |
|---|---|---|
| 1099-NEC | January 31 | February 2, 2026 |
| 1099-INT, 1099-DIV | January 31 | February 2, 2026 |
| 1099-R | January 31 | February 2, 2026 |
| 1099-MISC (most boxes) | January 31 | February 2, 2026 |
| 1099-MISC (only box 8 or 10) | Later date set in Part M | February 17, 2026 |
| 1098, 1098-E, 1098-T | January 31 | February 2, 2026 |
| 1099-B, 1099-S, 1099-DA | February 15 | February 17, 2026 |
| 5498 (account value statement) | January 31 | February 2, 2026 |
| 5498 (IRA contributions) | May 31 | June 1, 2026 |
| 5498-ESA | April 30 | April 30, 2026 |
| 5498-SA | May 31 (Guide table) | Not stated separately in Part M |
K-1s are not in this table and follow their own schedules; see when K-1s are issued by entity type.
Why brokerage 1099s arrive in mid-February
Brokerage 1099s arrive in mid-February because the IRS gives brokers a later furnishing date. Form 1099-B is due to recipients by February 15, not January 31, and the same later date applies when a 1099-B is part of a consolidated statement that also holds the client's 1099-INT and 1099-DIV figures.
For tax year 2025, Part M of the 2025 General Instructions says Forms 1099-B, 1099-DA, 1099-S and 1099-MISC (when only box 8 or 10 is used) must be furnished by February 17, 2026. It adds that brokers may furnish Form 1099-B any time up to that date, and that the rule applies to statements furnished as part of a consolidated reporting statement. That last point explains a pattern firms see every year: a client's interest and dividends from a brokerage account arrive on the brokerage's February schedule, not the January one, because they sit in the same consolidated document as the 1099-B.
Brokerage forms are also the ones most likely to be corrected after they arrive. The Instructions for Form 1099-B (2026) describe one cause: when a broker receives a transfer statement showing that a security is covered, it must file a corrected 1099-B within 30 days, with an exception for statements arriving more than three years after the original filing. What to do when a corrected form arrives after the return is filed is covered in corrected 1099 after filing, and what to do when the brokerage form never arrives is in missing 1099-B.
5498 issued after the filing deadline
Form 5498 issued after the filing deadline is normal, not a sign that something went wrong. Form 5498 reports IRA contributions, and contributions for a tax year can be made up to the following April's due date. The issuer cannot report the full year until that window closes, so the contribution copy is due in late May.
The Instructions for Forms 1099-R and 5498 (2026) show the timing for tax year 2026. Box 1 reports traditional IRA contributions made in 2026 and through April 15, 2027 that are designated for 2026. Contribution information is due to participants by May 31, 2027, while the statement of the account's value is due by February 1, 2027. For tax year 2025, the 2025 General Instructions give June 1, 2026 for contribution information and April 30, 2026 for Form 5498-ESA.
For a firm, this means a client's 5498 will usually not be in the folder when the return is prepared, and it should not sit on the outstanding list as a missing item before May. The client's own records of contributions, such as a confirmation from the IRA custodian, are what the preparer works from in the meantime. Mark the 5498 line as "expected after filing" rather than missing, so it does not trigger a reminder the client cannot answer.
When is a missing 1099 truly late?
A missing 1099 is truly late once its furnishing date has passed and a few business days have gone by for mail or online posting. Before that date, chasing the client is premature. After it, the right person to chase is often the issuer, through the client, because the client cannot send a form the payer has not produced.
A practical rule is to check each missing line against the table above before sending a reminder. For tax year 2025 statements, a 1099-INT still missing in the second week of February is late. A 1099-B still missing on February 10 is not, because its date is later. A 5498 is not late until June.
When a form is late, ask the client to sign in to the account online first, in case the form is posted there and was never mailed. If nothing is posted, ask the client to contact the payer and confirm the address on file. W-2s and 1099-Rs have their own IRS procedure in IRS Tax Topic 154, including a call to the IRS at the end of February; the steps are in how to file taxes with a missing W2.
Payers can also request more time. The 2025 General Instructions describe Form 15397, the application for an extension of time to furnish recipient statements, and say it must be requested by fax.
Schema CPA flags a form as missing when it came in last year and has not arrived this year, and reads every 1099 that does arrive by type, issuer and period; the document categories on the homepage list the forms it reads. More on individual forms is in the tax forms and payroll category.