Filing a 1099 late in 2026: $60, $130 or $340 per form, by how late
-
For information returns due in 2026, such as a 1099-NEC for a helper, the IRS penalty is $60 per return if up to 30 days late, $130 if filed from 31 days late through Aug. 1, and $340 after Aug. 1 or if never filed, with $680 for intentional disregard. The IRS charges separately for a late filing with the IRS and for a late copy to the payee. For returns due in 2025 the top regular tier was $330. General information, not tax advice: check with a tax professional.
Your net on a $10 / $25 / $50 sale: n/a / n/a / n/a
Applies if you pay a helper and file the 1099-NEC late. Charged separately for the IRS copy and the payee copy.
Source: IRS, Information return penalties · verified
Get IRS changes in the free weekly email
Cite this
The Reseller Index change tracker, "Filing a 1099 late in 2026: $60, $130 or $340 per form, by how late," https://resellerindex.com/changes/irs/2026-01-01-irs-information-return-penalties-2026/, verified Oct 23, 2026. Free to reuse with a link (CC BY 4.0). First published on the tracker Oct 23, 2026.
More IRS changes
Get changes like this by email
What changed in fees, postage and rules, what it costs you per sale, and what to do. Free, one email a week.
Free right away: the 1-page Reseller Cheat Sheet (fees on 8 platforms, Media Mail and stamp prices). The link opens as soon as you sign up.