BUSINESS
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Due
Dates
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Form
|
Description
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To
IRS (or SSA)
|
To
Recipient
|
W-2
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Wage and Statement | February
28 (SSA)
|
January
31
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W-3
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Transmittal of Wage and Tax Statements | February
28 (SSA)
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W-2G
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Certain Gambling Winnings | February
28
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January
31
|
1099-MISC
|
Miscellaneous Income | February
28
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January
31
|
1099-INT
|
Interest Income | February
28
|
January
31
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| 1099-DIV | Dividends and Distributions | February
28
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January
31
|
1099-A
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Acquisition or Abandonment of Secured Property | February
28
|
(To
Borrower)
January 31 |
1099-B
|
Proceeds from Broker and Barter Exchange Structure | February
28
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January
31
|
1099-C
|
Cancellation of Debt | February
28
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January
31
|
1099-CAP
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Changes in Corporate Control and Capital Structure | March
31
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(Shareholders)
February 2 |
1099-G
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Certain Government and Qualified State Tuition Program Payments | February
28
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January
31
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1099-Q
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Payments from Qualified Education Programs | February
28
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January
31
|
1099-LTC
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Long-Term Care and Accelerated Death Benefits | June
1
|
January
31
|
1099-SA
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Distributions from an MSA or Medicare+Choice MS | February
28
|
January
31
|
1099-OID
|
Original Issue Document | February
28
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January
31
|
1099-PATR
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Taxable Distributions Received from Cooperatives | February
28
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January
31
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1099-R
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Distributions from Pensions, Annuities, Retirement, etc. | February
28
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January
31
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1099-S
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Proceeds from Real Estate Transactions | February
28
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January
31
|
1096
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Annual Summary and Transmittal of U.S. Information Returns | February
28
|
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1098
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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
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March
15
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1065K-1
|
Partner's Share of Income, Credits, Deductions, etc. | April
15
|
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940
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Employer's Annual Federal Unemployment (FUTA) Tax Return | January
31
|
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940-EZ
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Employer's Annual Federal Unemployment (FUTA) Tax Return | January
31
|
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941
|
Employer's Quarterly Federal Tax Return | April
30
July 31 October 31 January 31 |
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1120
|
U.S. Corporation Income Tax Return | March
15
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PERSONAL
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1040-ES
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Estimated Tax for Individuals | April
30
July 31 October 31 January 31 |
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1040
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U.S. Individual Income Tax Return | April
15
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