Simplify businesses’
filing of 1099 and other information return forms.

On this page, you’ll find reporting deadlines, information on how to choose what forms you need to complete, possible penalties for filing past the deadline, and more details on how eFile360 works.

On this page, you’ll find reporting deadlines, information on how to choose what forms you need to complete, possible penalties for filing past the deadline, and more details on how eFile360 works.

Reporting Deadlines

Most forms are required to be e-filed or mailed by a specific date every year.

1099 Due Dates

To provide you with our best service, our team accepts orders with 1099-MISC forms until January 31 at 5 p.m.

  1. 1098
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. January 31
  1. 1099
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. January 31
    February 15 for Form 1099‑B, 1099‑S. This also applies to statements furnished as part of a consolidated reporting statements.
  1. 1099-MISC
    (Non-Employee Compensation)
    (Data in Box 7)
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. January 31
    February 15 for Form 1099‑MISC, if amounts are reported in boxes 8 or 14.
  1. 3921
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. January 31
  1. 3922
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. January 31
  1. 5498
  2. IRS E-File Due
  3. Recip. Copy Due
  4. May 31
  5. January 31 - for FMV/RMD
    May 31 - for contributions
  1. 5498‑SA
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. May 31
  1. 5498‑ESA
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. April 30
  1. W‑2G
  2. IRS E-File Due
  3. Recip. Copy Due
  4. March 31
  5. 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.

Note: Form 1099-MISC with data in box 7 for NEC is due January 31st. The due date for Form 1099-MISC with no data in box 7 remains at March 31 (electronic).

W-2 Due Dates

  1. Form
  2. SSA Electronic Filing
  3. Employee Copy
  1. W‑2
  2. SSA E-File Due
  3. Emp. Copy Due
  4. January 31
  5. January 31
  1. Form
  2. IRS E-File Due
  3. Recip. Copy Due
  4. SSA Electronic Filing
  5. Employee Copy
  1. W-2
  2. IRS E-File Due
  3. Recip. Copy Due
  4. January 31
  5. January 31

ACA Due Dates

  1. Form
  2. IRS Electronic Filing
  3. Employee Copy
  1. 1095-B/C
  2. IRS E-File Due
  3. Emp. Copy Due
  4. March 31
  5. March 2
  1. Form
  2. IRS E-File Due
  3. Recip. Copy Due
  4. IRS Electronic Filing
  5. Employee Copy
  1. 1095-B/1095-C
  2. IRS E-File Due
  3. Recip. Copy Due
  4. MArch 31
  5. March 2

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.

Choosing the Correct 1099, 1098, 1095, or W-2 Forms

Do you need help choosing which forms you need to file with the IRS? Below are the basic reasons for filing all of the forms we support at eFile360:

  • The 1099-MISC is the most common form utilized. Form 1099-MISC is used to report payments made to contractors by business entities.
  • Banks and other financial institutions must file Form 1099-INT with the IRS for each person to whom they have paid interest during the year.
  • The Form 1099-DIV reports dividends and other distributions payments to investors
  • The 1099-C form reports debt cancellations of $600 or more if the debtor is an individual, corporation, partnership, trust, estate, association, or company. Form 1099-C must be filed regardless of whether the debtor is required to report the debt as income
  • The 1099-S form reports the sale or exchange for money, indebtedness, property, or services of any present or future ownership interest in any improved or unimproved land, permanent structures, residential, commercial, industrial building, stock in a cooperative housing corporation or non-contingent interest in standing timber.
  • The 1099-B form, also known as the Proceeds From Broker and Barter Exchange Transactions form, reports the sale of stocks, bonds, commodities, regulated futures contracts, foreign currency contracts, forward contracts, debt instruments, and more.
  • The 1099-R form reports distributions from pensions, annuities, retirement and profit-sharing plans, IRAs, insurance contracts, disability payments under life insurance contracts, charitable gift annuities, and more. This form must be filed for distributions of $10 or more.
  • Form 1098 is used to report mortgage interest of $600 or more received during the year in the course of trade or business from an individual, including a sole proprietor. The $600 threshold applies separately to each mortgage
  • Form 1098-T reports transactions for a student’s tuition payment. Insurers must file Form 1098-T for each individual to whom reimbursements or refunds of qualified tuition and related expenses are made
  • Form 1098-MA is used to provide information to the IRS and to homeowners regarding mortgage payments made by the homeowners and mortgage assistance payments made with funds allocated from the Housing Finance Agency Innovation Fund for the Hardest Hit Housing Markets (HFA Hardest Hit Fund) or the Emergency Homeowners’ Loan Program.
  • Form W-2 is used to report wages paid to employees and the taxes withheld from them.
  • Form 1095-B is used to report certain information to the IRS and taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for individual shared responsibility payments.
  • Form 1095-C is used to report insurance coverage provided by a business entity. Form 1095-C also lists all dependents of employees who are covered by employer-provided insurance.

Penalties for 1099 forms

Employers are encouraged to file in a timely manner to avoid penalties. The IRS imposes heavy penalties if a business fails to file or fails to file correct information. Penalty rates increase over time, so it’s best to file in a timely manner.

For a complete list of IRS penalties and charges, visit 1099 penalities link.