Tax Calendar 2019 Federal Due Dates All Businesses

December 3, 2018

January 31

Give annual information statements to recipients of certain payments you made during 2018. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.

• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).

• Dividends and other corporate distributions.

• Interest.

• Rent.

• Royalties.

• Payments of Indian gaming profits to tribal members.

• Profit-sharing distributions.

• Retirement plan distributions.

• Original issue discount.

• Prizes and awards.

• Medical and health care payments.

• Debt cancellation (treated as payment to debtor).

• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS.

Forms 1099-B, 1099-S, and certain reporting on Form 1099-MISC are due to recipients by February 15.

February 15

Give annual information statements to recipients of certain payments you made during 2018. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments.

• All payments reported on Form 1099-B, Proceeds From Broker and Barter Exchange Transactions.

• All payments reported on Form 1099-S, Proceeds From Real Estate Transactions.

• Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099-MISC, Miscellaneous Income.

February 28

File information returns (for example, Forms 1099) for certain payments you made during 2018. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1097, 1098, 1099, 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains January 31.

March 31

Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28.

The due date for giving the recipient these forms generally remains January 31.

For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Publication 1220.

If you operate on a fiscal year, see tax calendar information for Fiscal-Year Taxpayers.

Merry Christmas to everyone!