Tax Year 2017 State Filing Requirements and 1099-MISC Deadlines
Whether your clients received royalties, unconventional income or won the lotto, these deadlines are critical for your clients. Mark your calendar and set reminders now so you don't miss any important dates when preparing and filing documents for your clients.
2017 Federal forms - recipient and IRS e-file deadlines
The following table includes key dates you'll want to remember for transmitting important tax forms to clients and for e-filing them with the IRS. Note: 1095-C dates have been revised as per IRS Notice 2016-70
|Form||Due to Recipient||E-file to IRS|
|1099-MISC||Jan 31, 2018||Apr 2, 2018|
1099-MISC boxes 8 or 14
|Feb 15, 2018||Apr 2, 2018|
Other 1099 Forms
|Jan 31, 2018||Apr 2, 2018|
|W-2||Jan 31, 2018||Apr 2, 2018|
|1042-S||Mar 15, 2018||Mar 15, 2018|
(Affordable Care Act)
|Mar 2, 2018||Apr 2, 2018|
Note: E-file deadlines are usually March 31, whereas filing by paper is February 28. Forms 1042-S and 1098-C may not be filed electronically.
For additional details on filing dates and specific forms other than 1099-MISC, please see the TaxAct® Tax Calendar of Federal Due Dates.
The following table includes state filing requirements. If a state participates in the Combined State/Federal program, the IRS will forward 1099-MISC information electronically and separate reporting may not be necessary. However, you are required to know the rules of the states you file in, so click on the individual state links for additional information and contact us if you have any questions.