For the upcoming tax season, employers must file Forms W-2, 1099-MISC and 1099-NEC by Feb. 1, 2021, to avoid penalties.
A 2015 law requires employers to file copies of Forms W-2 and W-3 with the Social Security Administration by Jan. 31. Certain Forms 1099-MISC and 1099-NEC are also normally due to taxpayers on Jan. 31. This upcoming tax season, however, Jan. 31 falls on a Sunday, pushing the due dates to the next day.
For other various due dates related to Forms 1099-MISC and 1099-NEC, see the instructions here.