Forms 1098, 1099, 3291, 3292,
The recipient Copy B is due January
31. If you are filing by paper, you must file the red-ink Copy
A by February 28. If you are filing electronically, you must
file by March 31.
The recipient Copy B of Forms
1099-B and 1099-S are due February 15. Also, Copy B of Form
1099-MISC is due by February 15th if substitute payments are
reported in box 8 or gross proceeds paid to an attorney are reported
in box 14. If no such payments are reported, January 31, remains the
due date for providing Copy B to recipients of 1099-MISC.
Forms 5498, 5498-SA, and
Participant Copy B is due by May
31. The red-ink Copy A is due to the IRS by May 31.
IRS Copy is due 90 days from date
If any due date falls on a
Saturday, Sunday or legal holiday, the return or statement is
considered timely if filed or furnished on the next day that is not
a Saturday, Sunday or legal holiday.
Please send an e-mail to
firstname.lastname@example.org with any comments you might have.