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Missed the deadline? Filing late 1099s
You can still file late or past-year 1099s and W-2s, and the sooner you do, the smaller the penalty. Pick the year and form to see where you stand today.
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Short answer
You can still file a late 1099, W-2 or 1095, and filing sooner lowers the penalty: for returns due in 2026 and 2027 it's $60 per form within 30 days of the due date, $130 through August 1 and $340 after that or if never filed, charged separately for the IRS filing and the recipient copy. File each past year on its own form version; 10 or more returns for a year must be e-filed. From January 1, 2027, prior-year returns and corrections are e-filed through IRIS, because FIRE takes no more submissions after November 19, 2026.
- Penalties can be waived for reasonable cause
- Respond to Notice 972CG within 45 days
- Send recipients their copies right away
- Annual caps are lower for businesses with $5 million or less in receipts
Last reviewed against the IRS information return penalties page, Rev. Proc. 2025-32 and Publication 5717.
How to catch up, step by step
- List what you missed. Which payees, which forms, which years. Our 1099 decision tool helps with doubtful payees, and the form directory explains each form.
- Gather the data. Payment totals per payee per year, and a W-9 for each. Our W-9 request generator writes the email.
- File each year separately, now. Each tax year uses its own form version. If you have 10 or more information returns in total for a year, they must be e-filed.
- Send recipients their copies. Late copies carry their own penalty, so don't hold them back while you wait on the IRS filing.
- Write down what happened. Note why the forms were late and when and how you fixed it. If a penalty notice (Notice 972CG) arrives, that record is the basis of a reasonable cause request.
How late-filing penalties step up
Information return penalties are per form, and there are two of them: one for filing late with the IRS and one for giving the recipient their copy late. The amount depends on when you finally file.
- Within 30 days of the due date: the lowest tier.
- 31 days late through August 1: the middle tier.
- After August 1, or not filed at all: the highest tier.
Our penalty calculator totals it up for a number of forms, with the annual caps. If the forms you filed were wrong rather than late, see the correction guide.
So it doesn't happen again
Our year-end checklist puts every step and deadline in your calendar, starting with W-9s in November.
Filing past years after FIRE closes
The IRS's FIRE system takes its last submissions on November 19, 2026, for current-year, prior-year and corrected returns alike. After that, late returns for any year are e-filed through IRIS, which needs its own Transmitter Control Code unless an authorized e-file provider files for you. See FIRE to IRIS.
Related tools
- The exact cost: the penalty calculator.
- Next year's dates: the due date calculator.
- Need more time before the deadline? Extensions.
Sources
Questions
Late filing questions
Can I still file a 1099 for last year?
Yes. You can still file a late information return, and you should file it as soon as you can: the IRS penalty is lowest within 30 days of the due date, higher through August 1, and highest after that. Furnish the recipient's copy as soon as possible too.
Can I file 1099s for several past years at once?
Yes. Each tax year is filed separately, using that year's form version, but you can catch up on all of them at the same time. An e-file provider that supports prior tax years can file them all for you.
Will the IRS penalize me for filing late?
It may. Penalties are per form, separately for filing with the IRS and for furnishing the recipient, and depend on how late you are. They can be reduced or waived for reasonable cause, and filing promptly once you discover the problem helps your case.
What if I get a penalty notice?
A proposed penalty for information returns usually arrives as Notice 972CG. Respond within 45 days (60 days for foreign filers), before the penalty is assessed. If you had reasonable cause, explain what happened and what you've done to fix it and prevent it happening again.
Should I file on paper or electronically for a past year?
If you file 10 or more information returns in total for that year, you must e-file. E-filing is also faster and gives you confirmation that each form was accepted.
Is anything I select here sent to EFileForMe?
No. The planner runs in your browser and nothing is sent or saved.
File current and prior-year forms today
EFileForMe e-files 1099s, W-2s and 1095s for the current and prior tax years. Pick the year, enter or import your forms, and file.