Due Dates
Due Dates
Deadlines to file information return forms!
IRS Due Dates:
| Form | Electronic Filing | Recipient/Participant Copy |
|---|---|---|
| 1095/1094 | March 31 | March 2 (* IRS has issued an automatic 30-day extension from the previous January 31 deadline.) |
| 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; February 15 of the following year) |
| 1098 | March 31 | January 31 |
| 1099 | March 31 | January 31 February 15 for Form 1099-B, 1099-S. This also applies to statements furnished as part of a consolidated reporting statements. |
| 1099-NEC | January 31 | January 31 |
| 1099-MISC | March 31 | January 31 February 15 for Form 1099-MISC, if amounts are reported in boxes 8 or 10. |
| 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 | May 31 |
| 5498-ESA | March 31 | April 30 |
| W-2G | March 31 | January 31 |
| 1042-S | March 15 | March 15 |
Note: If any dues 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.
SSA Due Dates:
| Form | Electronic Filing | Employee Copy |
|---|---|---|
| W-2 | January 31 * | January 31 |
Note: If any dues 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.