Drake Accounting - 1099 Forms - Due Dates and Deadlines
Article #: 15191
Last Updated: December 05, 2024
Filing deadlines for 1099 and other informational forms
From Publication 1220, Specifications for Electronic Filing of Forms:
"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 e-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-MISC | March 31 | February 1 |
1099-MISC with amounts reported in box 8 or 14 | March 31 | February 15 |
1099-NEC | February 1 | February 1 |
1099-S | March 31 | February 15 |
3921 | March 31 | January 31 |
3922 | March 31 | January 31 |
5498 | May 31 |
January 31 (FMV/RMD) or May 31 (contributions) |
5498-ESA | May 31 | April 30 |
5498-SA | May 31 | May 31 |
W-2G | March 31 | January 31 |
Note 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.
For further information, see the General Instructions for Certain Information Returns.