New York requires a separate state filing.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeNew York does not participate in the IRS Combined Federal/State Filing Program. Information returns must be submitted to New York directly, in addition to the federal filing with the IRS.
Because New York is outside CF/SF, a federal eFile does nothing for the state obligation: the two filings are independent, and each has its own acceptance, its own format and its own penalty exposure. States in this group typically publish their own electronic specification and their own due date, which is often, but not reliably, aligned to the federal date. Treat the New York submission as a second filing to plan for, not a copy that happens automatically.
Federal dates are the same in every state. Where a date falls on a weekend or federal holiday the deadline moves to the next business day. New York sets its own state date separately - confirm it with the state revenue agency.
| Form | Due | Notes |
|---|---|---|
| 1099-NEC | January 31 | Recipient copy, paper and electronic |
| 1099 (paper) | February 28 | Other 1099 series to the IRS |
| 1099 (electronic) | March 31 | Other 1099 series to the IRS |
| W-2 | January 31 | To the SSA, paper and electronic |
Full federal calendar: 1099, W-2 and ACA deadlines.
Yes, and separately. New York does not participate in the Combined Federal/State Filing Program, so information returns filed with the IRS are not forwarded. You must submit them to New York as well.
Not necessarily. States that file separately set their own dates, and some fall before the federal electronic deadline. Confirm the current year's date with the New York revenue agency rather than assuming the federal date applies.
No. The IRS only forwards to CF/SF participants, and New York is not one. The state submission has to go through the channel New York operates.
State penalties are assessed separately from federal ones, so a late state filing is its own exposure even when the federal return was on time. The amounts are set by New York - check the current schedule with the state agency.
TaxBlitz sets state participation flags on the federal eFile and supports direct filing where a state requires its own submission.