As we move into the heart of tax season, it’s important for businesses and individuals to be aware of upcoming filing requirements. One key deadline to keep in mind is the Form 1099 filing deadline of February 2, 2026.

Below is an overview of who may be required to issue 1099s, what information is needed, and when materials should be submitted to ensure timely filing.

Who May Be Required to File Form 1099-NEC?
If you are a business owner, including corporations, partnerships, or LLCs, you may be required to issue Form 1099-NEC if your business paid $600 or more in 2025 for services rendered to any of the following:

• An individual

• A single-member LLC

• An entity taxed as a partnership

• An attorney (regardless of entity type)

Please note that certain payments, such as those made by credit card or through third-party payment platforms, are generally reported separately and are not included in standard 1099-NEC filing requirements.

Schedule C and Schedule E Filers
If you file Schedule C (sole proprietors) or Schedule E (rental activity) and paid $600 or more in 2025 for qualifying services, you may also be required to issue one or more Form 1099-NEC forms. This requirement can apply even if the activity is part-time or supplemental.

Timing and Submission
To ensure timely preparation, we encourage clients to submit their 1099 information as early as possible. If information is received after January 20, 2026, or is incomplete, we cannot guarantee that filings will be completed by the deadline.

If Brinker Simpson & Company maintains your detailed books and records, our team will contact you directly to assist with this process.

Filing Deadline

• All Form 1099s must be postmarked by February 2, 2026.

Need help?
If you’re unsure whether you are required to issue 1099s or need assistance gathering the necessary information, our team is happy to help. Please contact our office with any questions.