2025 Information Returns: The Key Due Dates
Published November 7, 2026
Information returns report payments and account activity to the IRS. Forms 1099, 1098, W-2G, and 5498 are common examples. The General Instructions for Certain Information Returns (2025) list the due dates. This post is general information. It does not replace the instructions for the form you are filing.
The main 2026 dates for 2025 forms
- February 2, 2026: Form 1099-NEC. The instructions list this as an exception. You must file and furnish a copy by this date, on paper or electronically.
- March 2, 2026: paper filing for Forms 1097, 1098, 1099, 3921, 3922, and W-2G.
- March 31, 2026: electronic filing for the same forms.
- June 1, 2026: Forms 5498, 5498-ESA, 5498-QA, and 5498-SA.
Read the General Instructions with your form
Read the General Instructions together with the instructions for your form. The General Instructions cover topics that apply to many forms, including who must file, backup withholding, and corrected and void returns. They also explain the general rules for giving statements to recipients.
Who this affects
Payers are the businesses and organizations that pay amounts or report account activity. Recipients are the people and businesses who receive a statement. A payer files with the IRS and gives the recipient a copy. The two dates can differ.
Why some dates are not on a weekday
If a due date falls on a Saturday, Sunday, or legal holiday, the filing is on time if you file by the next day that is not a weekend or holiday. In 2026, January 31 and February 28 are both Saturdays. The weekend rule explains why February 2 and March 2 appear in the instructions. The instructions also say a leap year does not move the February 28 date.
Read the chart row by row
The due date chart in the General Instructions lists each form, what it reports, and its dates. Some rows list a minimum amount, such as $600 or more. Find your form first, then read its amount and dates together.
Recipient copies
Many forms also need a copy to the recipient. The due date chart in the General Instructions lists a separate date for the recipient copy, and for many forms that date is January 31. Check the row for your form before you send anything. Do not assume the IRS date and the recipient date are the same.
Paper or electronic
If you file paper forms, a Form 1096 must go with each group of forms. The Form 1096 page warns that if you must file 10 or more information returns in a year, you may be required to e-file.
IRA and HSA statements
- IRA owners: by February 2, 2026, the trustee must give you a statement of the account's value on December 31, 2025.
- HSA owners: the Form 5498-SA statement to you is generally due by June 1, 2026.
Other forms with their own rules
Some forms have their own posts. Employers who must report tips use Form 8027. Account owners who receive a Form 5498 for an IRA can read the Form 5498 post. HSA owners can read the Form 5498-SA post. The 1099-NEC post on gig work covers that form for workers.
Keep your copies
Keep copies of information returns for at least 3 years from the due date. Keep Form 1099-C copies for 4 years. Keep copies for 4 years if backup withholding was imposed.
Checklist
- Find your form in the due date chart.
- Mark the IRS date and the recipient date on your calendar.
- Count the forms. If you have 10 or more, check whether you must file electronically.
- Keep the copies for the required number of years.
Sources: Sources: IRS, General Instructions for Certain Information Returns (2025), including the When To File section and the due date chart (https://www.irs.gov/pub/irs-prior/i1099gi--2025.pdf) This is general information, not advice about your specific return.
