IRS Resources

Filing Deadlines

Get to know your 2021 employer tax filing deadlines.

1099 & 1096

Income Forms Deadlines

1099-MISC IRS Deadlines

January 31, 2022

Mail Copy B to recipients if Boxes 8 and 10 are empty

February 15, 2022

Mail Copy B to recipients if you are reporting payments in Boxes 8 or 10

February 28, 2022

If using PAPER FORMS, Mail Copy A & 1096 to the IRS

March 31, 2022

eFile the 1099-MISC to the IRS

1099-NEC Deadlines

January 31, 2022

• Furnish Copy B to recipients
• Mail a paper Copy A & 1096 or eFile your 1099-NEC to the IRS

1099-INT Deadlines

January 31, 2022

Mail Copy B to recipients

February 28, 2022

If using PAPER FORMS, mail Copy A & 1096 to the IRS

March 31, 2022

eFile the 1099-INT to the IRS

1099-R Deadlines

January 31, 2022

Furnish Copies B, C & 2 to recipients

February 28, 2022

If using PAPER FORMS, mail Copy A & 1096 to the IRS

March 31, 2022

eFile the 1099-R to the IRS

1099-DIV Deadlines

January 31, 2022

Furnish Copy B to recipients

February 28, 2022

If using PAPER FORMS, mail Copy A & 1096 to the IRS

March 31, 2022

eFile the 1099-DIV to the IRS

1098 Mortgage Interest Deadlines

January 31, 2022

Furnish Copy B to payers

February 28, 2022

If using PAPER FORMS, mail Copy A & 1096 to the IRS

March 31, 2022

eFile the 1098 to the IRS

W2 & W3

Wage and Tax Statement Forms Deadlines

W2 Filing Deadlines to the SSA

January 31, 2022

• Furnish Copies B, C & 2 to each person who was your employee during
• If using PAPER FORMS, mail Copy A & W-3 to the SSA
• eFile the W2 to the SSA

IRS Instructions

Browse these IRS links for General Instructions updated for the 2021 tax season.
Requires Adobe Acrobat Reader to view. Available as a free download from Adobe.

Wage and Tax Statement Form Instructions

Every employer must report employee wages, tips, income, Social Security or Medicare tax withheld to the Social Security Administration via the W-2 for each person who was your employee in 2021.

Transmittal of income summarizes total compensation and taxes paid out by the employer. This form must accompany the W-2 forms mailed to the Social Security Administration by the employer.

Miscellaneous Income Form Instructions

Revised for 2021!

As of 2021, the 1099 MISC is called the Miscellaneous “Information” form. You’ll still use this form to report miscellaneous income including rents; prizes and awards; royalties; cash paid from a notional principal contract (NCP) to an individual, partnership or estate; fishing boat proceeds; medical and health care payments; crop insurance proceeds; gross proceeds paid to an attorney; Section 409A deferrals; non-qualified deferred compensation; or payer-made direct sales of $5,000 or more. As of last year, you can no longer report non-employee compensation on this form. To report income for independent contractors or freelancers, use Form 1099-NEC.

Summarizes and transmits 1099s and forms 1098, 5498, and W-2G. A separate 1096 form must be filed for each different type of 1099 form. Instructions for the 1096 are printed on the form.

New smaller 3-up form & envelope!

Use Form 1099-NEC, Nonemployee Compensation (NEC) for each person in the course of your business to whom you’ve paid at least $600 in services performed by someone who is not your employee, including parts and materials; when the nonemployee payment was made to an individual, partnership, estate or in some cases a corporation; and you withheld federal income tax (box 4) under backup withholding rules regardless of the amount of the payment. Also used to report attorney’s fees of $600 or more paid in the course of your trade or business. Look for 2 NEC updates in 2021. You can now report payer-made sales of $5,000 or more in 1099-NEC box 2 OR 1099-MISC box 7, so fewer filers will need both forms. Also, you can no longer report cash paid for fish for resale in 1099-NEC, box 1; you’ll use 1099-MISC box 11 instead.

Other Income Form Instructions

Used to report gross dividends and other distributions on stock, investment expenses, capital gains dividends, non-taxable distributions and liquidation distribution.

Used to report interest income from savings and loan associations, credit unions, bank deposits, mutual savings deposits, insurance company’s interest, deposits with stockbrokers and securities, corporate bonds and debentures, redemption of bonds and bearer certificates of deposit.

Used to report all distributions, both total and partial, from pensions, profit sharing and retirement plans, annuities, IRAs and insurance contracts.

Used to report gross proceeds from the sale or exchange of real estate and certain royalty payments.

Interest Statement Instructions

Used to report mortgage interest and mortgage premiums.

Used by educational institutions for each student enrolled for whom a reportable transaction is made. Also, if you are an insurer, use for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.

Corrected Wage & Tax Statement Instructions

Used to correct Form W-2.

Used to correct Form W-3.

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