Deadline to file 1098, 1099, and W-2 forms

Due Dates

Deadlines to file information return forms!

Form(s) 1098, 19098, 1099, 3921, 3922, 8935, and W-2G are filed on a calendar year basis. Forms 5498 are used to report amounts contributed during or after the calendar year (but no later than April 15).

Due Dates
Form	IRS Electronic Filing	Recipient/Participant Copy
1095/1094	March 31	March 2
1097	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 month)
1098	March 31	January 31
1099	March 31 January 31 for Form 1099-MISC; if amounts are reported in Box 7. *	January 31 February 15 for Form 1099-B, 1099-S and 1099-MISC; if amounts are reported in boxes 8 or 14. This also applies to statements furnished as part of a consolidated reporting statements.
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 2016.

Due Dates
Form	SSA 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.
* - Revised due dates for form year 2016.