1099, W-2 and ACA Filing Deadlines to IRS and SSA

Tax Forms Recipient Deadline Paper Filing Deadline E-file Deadline
1099-NEC 1/31/2023 1/31/2023 1/31/2023
(No Data in Boxes 8 or 10)
1/31/2023 2/28/2023 3/31/2023
(With Data in Boxes 8 or 10)
2/15/2023 2/28/2023 3/31/2023
1099-B, 1099-S 2/15/2023 2/28/2023 3/31/2023
1099-C, 1099-DIV, 1099-INT,
1099-R, 1098, 1098-T
1/31/2023* 2/28/2023 3/31/2023
W-2 1/31/2023 1/31/2023 1/31/2023
1042-S 3/15/2023 3/15/2023 3/15/2023
ACA Forms
1095-C, 1095-B, 1094-C
3/02/2023 2/28/2023 3/31/2023

* For 1099-DIV and 1099-INT, the recipient deadline is 3/15/2023, if you are a trustee or middleman of a Widely Held Fixed Income Trust (WHFIT).

What You Need to Know About Deadlines for 1099 and W-2 Filing

As a business owner, you want to stay one step ahead of the annual tax season, which includes the mandatory filing of 1099s for independent contractors and W-2s for employees.

What are the dates that matter most – and what can you do to streamline the entire wage-reporting process?

Here's a countdown to keep you on track:

Throughout the year

Handle the 1099 legwork in advance.

Avoid the first-of-the-year rush with 1099 prep work. Instead, have every independent contractor, freelancer, consultant and sole proprietor fill out a Form W-9, Request for Taxpayer Identification Number and Certification, as he/she provides services. The W-9 captures the recipient’s legal name, address and Taxpayer Identification Number (TIN), which are necessary to complete the 1099. You can perform TIN Matching ($1/record) via efile4Biz to ensure that what you are providing matches the IRS/SSA records.

By November of applicable tax year

Get a head start — new 1099 forms and early e-filing are available.

Rather than wait until January, begin filing your forms now. As long as an independent contractor has completed all work for the calendar year and you have all the required information, you can get started.

By January 31

Distribute 1099s and W-2s to all covered recipients.

  • Still paper filing? The deadline for distributing 1099s and W-2s is the same – January 31.

Start using efile4Biz today

Free to try. You only pay when you're ready to file.