1099, W-2 and ACA Filing Deadlines to IRS and SSA
| Tax Forms | Recipient Deadline | Paper Filing Deadline | E-file Deadline |
| 1099-NEC | 1/31/2025 | 1/31/2025 | 1/31/2025 |
| 1099-MISC (No Data in Boxes 8 or 10) |
1/31/2025 | 2/28/2025 | 3/31/2025 |
| 1099-MISC (With Data in Boxes 8 or 10) |
2/18/2025 | 2/28/2025 | 3/31/2025 |
| 1099-B, 1099-S | 2/18/2025 | 2/28/2025 | 3/31/2025 |
| 1099-C, 1099-DIV, 1099-INT, 1099-K, 1099-R, 1098, 1098-T |
1/31/2025* | 2/28/2025 | 3/31/2025 |
| W-2 | 1/31/2025 | 1/31/2025 | 1/31/2025 |
| 1042-S | 3/17/2025 | 3/17/2025 | 3/17/2025 |
| ACA Forms
Furnished at Recipient Request 1095-B, 1095-C |
1/31/2025** | 2/28/2025 | 3/31/2025 |
| ACA Forms
Furnished to All Recipients 1095-B, 1095-C |
3/3/2025** | 2/28/2025 | 3/31/2025 |
| ACA Form 1094-C |
N/A | 2/28/2025 | 3/31/2025 |
* For 1099-DIV and 1099-INT, the recipient deadline is 3/17/2025, if you are a trustee or middleman of a Widely Held Fixed Income Trust (WHFIT).
** On December 23, 2024, H.R.3797 Paperwork Burden Reduction Act went into effect, which changes employers’ requirements for notifying recipients about the availability of and distribution of Forms 1095-B and 1095-C. Since this law change is very recent, our recommendation for avoiding non-compliance is to notify recipients when you will distribute 2024 ACA forms.
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?
Handle the 1099 legwork in advance. Let efile4Biz Help!
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. Annually send your independent contractors a W-9 to capture any changes they might have: name, address, etc. Keeping this information up-to-date helps prevent mistakes that can lead to penalties. We offer a W-9 Program to help you update the information annually. Learn more.
Another way to avoid errors is to perform TIN Matching ($1/record) via efile4Biz. This ensures that what you provide matches the IRS/SSA records. Learn more.
Get a head start — new 1099 forms and early e-filing are available.
Rather than wait until January, begin filing your forms in November when the 1099 forms are released on efile4Biz. 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.
Distribute 1099s and W-2s to all covered recipients.
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