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.