| Due Dates |
| Form |
IRS 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 |
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.
|
|
* - Revised due dates for form year 2023.
|