2016 Deadlines

Forms 1097, 1098, 1099 , 3921, 3922 and W2G are filed on a calander year basis. Form 5498, IRA Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA, HSA, Archer MSa or Medicare Advantage MSA Information, are used to report amounts contributed during ot after the calander year but no later than April 15.

If you file forms To the IRS on paper To the IRS electronically Mail to the recipient by
W-2 January 31 January 31 January 31
W-2G Febuary 28 March 31 January 31
1042-S March 15 March 15 March 15
1094-C Febuary 28 March 31 February 28
1095 Febuary 28 March 31 February 28
1097 Febuary 28 March 31 March 31
1098 Febuary 28 March 31 January 31
1099 Febuary 28 March 31 January 31
1099-Misc (NEC only) January 31 January 31 January 31
3921 Febuary 28 March 31 January 31
3922 Febuary 28 March 31 January 31
5498 May 31 May 31 January 31-for FMV/RMD May 31-for contributions
8027 Febuary 28 March 31 Unknown

Late Filing Penalties

Note: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely or furnished on the next buisness day.

Alert: New due date: Forms W-2, W-3, and 1099-MISC with data in box 7 for non-employee compensation are due January 31st. The new due date is effective for tax year 2016, filed in 2017, and applies to paper and electronically filed forms.

The due date for Form 1099-MISC with NO data in box 7 remains at Febuary 28(paper) and March 31(Electronic)