The following are important tax dates for businesses and individuals. If any date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. For a print-friendly copy, click here. BUSINESS Due Dates Form Description To IRS (or SSA) To Recipient W-2 Wage and Statement February 28 (SSA) January 31 W-3 Transmittal of Wage and Tax Statements February 28 (SSA) W-2G Certain Gambling Winnings February 28 January 31 1099-MISC Miscellaneous Income February 28 January 31 1099-INT Interest Income February 28 January 31 1099-DIV Dividends and Distributions February 28 January 31 1099-A Acquisition or Abandonment of Secured Property February 28 (To Borrower) January 31 1099-B Proceeds from Broker and Barter Exchange Structure February 28 January 31 1099-C Cancellation of Debt February 28 January 31 1099-CAP Changes in Corporate Control and Capital Structure March 31 (Shareholders) February 2 1099-G Certain Government and Qualified State Tuition Program Payments February 28 January 31 1099-Q Payments from Qualified Education Programs February 28 January 31 1099-LTC Long-Term Care and Accelerated Death Benefits June 1 January 31 1099-SA Distributions from an MSA or Medicare+Choice MS February 28 January 31 1099-OID Original Issue Document February 28 January 31 1099-PATR Taxable Distributions Received from Cooperatives February 28 January 31 1099-R Distributions from Pensions, Annuities, Retirement, etc. February 28 January 31 1099-S Proceeds from Real Estate Transactions February 28 January 31 1096 Annual Summary and Transmittal of U.S. Information Returns February 28 1098 Mortgage Interest Statement February 28 (To Payer/ Buyer) January 31 1098-E Student Loan Interest Statement February 28 January 31 1098-T Tuition Payments Statement February 28 January 31 5498 IRA Contribution Information May 31 (To Participant for value of account) January 31 (For Contributions) May 31 5498-SA MSA or Medicate+Choice Information May 31 (To Participant) May 31 5498-ESA ESA Coverdell Contribution Information May 31 (Beneficiary) April 30 1042-S Foreign Person's U.S. Source Income Subject to Withholding March 15 March 15 1065K-1 Partner's Share of Income, Credits, Deductions, etc.   April 15 940 Employer's Annual Federal Unemployment (FUTA) Tax Return January 31   940-EZ Employer's Annual Federal Unemployment (FUTA) Tax Return January 31   941 Employer's Quarterly Federal Tax Return April 30 July 31 October 31 January 31   1120 U.S. Corporation Income Tax Return March 15   PERSONAL 1040-ES Estimated Tax for Individuals April 30 July 31 October 31 January 31   1040 U.S. Individual Income Tax Return April 15