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. "
| 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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