Key dates for 1099, W-2, and ACA form filing. Missing deadlines triggers escalating IRS penalties.
| Form | Recipient Copy | IRS (Paper) | IRS (eFile) | Notes |
|---|---|---|---|---|
| 1099-NEC | Jan 31 | Jan 31 | Jan 31 | No extension for recipient copies |
| 1099-MISC | Jan 31 | Feb 28 | Mar 31 | Box 8/10 substitute payments: Feb 15 to recipient |
| 1099-INT | Jan 31 | Feb 28 | Mar 31 | |
| 1099-DIV | Jan 31 | Feb 28 | Mar 31 | |
| 1099-R | Jan 31 | Feb 28 | Mar 31 | |
| 1099-S | Jan 31 | Feb 28 | Mar 31 | |
| 1099-B | Feb 15 | Feb 28 | Mar 31 | Broker statements |
| 1099-K | Jan 31 | Feb 28 | Mar 31 | |
| 1099-G | Jan 31 | Feb 28 | Mar 31 | |
| 1099-C | Jan 31 | Feb 28 | Mar 31 | |
| 1099-DA | Jan 31 | Feb 28 | Mar 31 | New for 2025 tax year |
| W-2G | Jan 31 | Feb 28 | Mar 31 | Gambling winnings |
| Form | Employee Copy | SSA (Paper) | SSA (eFile) | Notes |
|---|---|---|---|---|
| W-2 | Jan 31 | Jan 31 | Jan 31 | No extension; same date for all |
| W-3 | — | Jan 31 | Jan 31 | Transmittal summary |
| Form | Recipient Copy | IRS (Paper) | IRS (eFile) | Notes |
|---|---|---|---|---|
| 1095-B | Mar 1 | Feb 28 | Mar 31 | Health coverage |
| 1095-C | Mar 1 | Feb 28 | Mar 31 | Large employer (ALE) coverage |
| 1094-B | — | Feb 28 | Mar 31 | Transmittal for 1095-B |
| 1094-C | — | Feb 28 | Mar 31 | Transmittal for 1095-C |
Before original due date
30 days
Automatic 30-day extension; additional 30 days may be available for hardship
| Filing Delay | Penalty per Return | Max (Small Business) |
|---|---|---|
| ≤ 30 days late | $60 | $232,500 |
| 31 days – August 1 | $120 | $582,500 |
| After August 1 | $310 | $1,166,000 |
| Intentional disregard | $630 | No cap |
Penalty amounts are for the 2024 tax year (filed in 2025). Small business = gross receipts ≤ $5 million.
TaxBlitz tracks all deadlines and sends reminders so you stay compliant year-round.
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