IRS Deadline: February 1, 2027

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21 information returns — 1099, W-2, 1098, 5498 and ACA — filed straight to the IRS and SSA. Find the one you need, check the deadline, and file in minutes.

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10 returns triggers the e-file mandate
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Under IRS final regulations (T.D. 9972), businesses filing 10 or more information returns in aggregate across all form types must file electronically. The threshold dropped from 250 in 2024.

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Deadlines & Thresholds

Search by form number, by who files it, or by what it reports.

Form Who files it Reporting threshold Recipient copy Paper to IRS E-file to IRS Details
1099-NEC Nonemployee Compensation Businesses paying independent contractors $2,000 or more February 1, 2027 February 1, 2027 February 1, 2027 Details
1099-K Merchant Card and Third Party Network Payments Payment apps & online marketplaces Over $20,000 and over 200 transactions February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-MISC Miscellaneous Income Businesses paying rent, royalties, attorney fees $2,000 or more February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-INT Interest Income Banks and financial institutions $10 or more February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-DIV Dividends and Distributions Banks and financial institutions paying dividends $10 or more February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-SA Distributions from HSA, Archer MSA, Medicare Advantage MSA Entities paying distributions from HSA/MSA accounts Any distribution February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-B Proceeds from Broker and Barter Exchange Transactions Brokers and barter exchanges Any sale through broker February 16, 2027 March 1, 2027 March 31, 2027 Details
W-2 Wage and Tax Statement Employers for all employees $2,000 or more (if no tax withheld) February 1, 2027 February 1, 2027 February 1, 2027 Details
W-2G Gambling Earnings and Tax Withholdings Casinos and gambling establishments $2,000+ winnings (300x wager) February 1, 2027 March 1, 2027 March 31, 2027 Details
1098 Mortgage Interest Statement Lenders and financial institutions $600 or more (mortgage interest) February 1, 2027 March 1, 2027 March 31, 2027 Details
1098-T Tuition Statement Colleges and universities Qualified tuition & related expenses February 1, 2027 March 1, 2027 March 31, 2027 Details
5498 IRA Contribution Information IRA trustees and custodians Any IRA contribution June 1, 2027 June 1, 2027 June 1, 2027 Details
5498-SA HSA, Archer MSA, and Medicare Advantage MSA Information Trustees and custodians of HSA/MSA accounts Any HSA/MSA contribution June 1, 2027 June 1, 2027 June 1, 2027 Details
1095-B Health Coverage Health insurance providers Minimum essential health coverage March 2, 2027 March 1, 2027 March 31, 2027 Details
1095-C Employer-Provided Health Insurance Offer and Coverage Large employers (50+ full-time employees) Employers with 50+ full-time employees March 2, 2027 March 1, 2027 March 31, 2027 Details
1099-DA Digital Asset Proceeds From Broker Transactions Brokers reporting digital asset sales or other dispositions Any digital asset sale through a broker February 16, 2027 March 1, 2027 March 31, 2027 Details
1099-R Distributions From Pensions, Annuities, Retirement Plans, IRAs, Insurance Contracts, etc. Plan custodians and payers of retirement and annuity distributions $10 or more February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-C Cancellation of Debt Applicable financial entities canceling debts $600 or more canceled debt February 1, 2027 March 1, 2027 March 31, 2027 Details
1099-PATR Taxable Distributions Received From Cooperatives Cooperatives making taxable distributions to members $10 or more in patronage dividends February 1, 2027 March 1, 2027 March 31, 2027 Details
1098-E Student Loan Interest Statement Lenders receiving qualifying student loan interest $600 or more in student loan interest February 1, 2027 March 1, 2027 March 31, 2027 Details
W-2c Corrected Wage and Tax Statement Employers correcting previously filed W-2 or W-2c forms Any correction to a previously filed W-2 or W-2c As soon as possible As soon as possible As soon as possible Details
  • 1099-MISC If you report amounts in box 8 or box 10, the recipient copy is due February 16, 2027 instead.
  • W-2 Form W-2 is filed with the SSA rather than the IRS, on the same date either way.
  • 5498 Fair market value and RMD statements to participants are due earlier, by February 1, 2027.
  • 1095-B The furnishing deadline is a permanent 30-day extension of January 31, so in 2027 it falls one day after the paper filing date.
  • 1095-C The furnishing deadline is a permanent 30-day extension of January 31, so in 2027 it falls one day after the paper filing date.
  • W-2c File a W-2c as soon as you discover the error. If the original W-2 had to be e-filed, the correction does too.

Dates shown are for tax year 2026, filed in 2027. Where a due date falls on a weekend or a legal holiday, it moves to the next business day. Paper filing is only an option below the mandate threshold — once you file 10 or more information returns in aggregate, e-filing is required. See per-form pricing.

Source: IRS Publication 1099 (2026), General Instructions for Certain Information Returns and the IRS Guide to Information Returns. Always confirm against IRS.gov before you file.