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15191: Filing Deadlines for 1099 Forms (DAS)


e-Filing

Drake Accounting®: What are the filing deadlines for 1099 and other informational forms?

 

From Pub. 1220, Specifications for Electronic Filing of Forms, page 16.

"Forms 1097, 1098, 1099, 3921, 3922, and W-2G are filed on a calendar year basis. Form 5498, IRA Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, are used to report amounts contributed during or after the calendar year but no later than April 15. "

Form IRS Electronic Filing Recipient/Participant Copy
1097-BTC March 31 On or before the 15th day of the 2nd calendar month after the close of the calendar quarter (on or before May 15, August 15, November 15, and February 15 of the following year)
1098 March 31 January 31
1099 March 31 January 31
1099-B March 31 February 15
1099-S March 31 February 15
1099-MISC w/NEC January 31 January 31
1099-MISC w/out NEC March 31 January 31
1099-MISC with amounts reported in box 8 or 14 March 31 February 15
3921 March 31 January 31
3922 March 31 January 31
5498 May 31

January 31 – for FMV/RMD

May 31 – for contributions

5498-SA May 31 April 30
5498-ESA May 31 April 30
W-2G March 31 January 31

Note 1: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next business day. 

Note 2: Form 1099-MISC with data in box 7 for NEC is due January 31st. The due date for Form 1099-MISC with no data in box 7 remains at February 28 (paper) and March 31 (electronic). 

 


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