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. No additional extension will be granted.)
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	May 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.

Last Updated: 12/11/2023