IRS and SSA Filing Deadlines for 1099, W-2 & ACA Filing

2023 1099, W-2 & ACA Filing Deadlines to IRS and SSA

 1099 Filing Deadline 

✔ 1099-NEC filing deadline is January 31, 2024, regardless of paper or electronic filing method

✔ 1099-MISC Paper filing deadline is February 28, 2024, and the electronic deadline is March 31, 2024
✔ No change to the January 31 due date for recipient copies see exceptions in chart

Retrieved from: https://www.irs.gov/pub/irs-pdf/p1220.pdf

(pg.13)                           

W-2 Filing Deadline Change


✔ 2023 forms must be filed with the SSA by January 31, 2024, regardless of using paper or electronic filing 

Retrieved from: https://www.ssa.gov/employer/efw/23efw2.pdf?_ga=2.125324104.358749062.1697733738-404922082.1696949097#zoom=100 

(pg.iv) 

rev. 10/19/23
                                  

ACA Filing Deadline - 2023 forms

March 1. 2024 – Form 1095 copies to recipients/employees 

Extended deadline:  https://www.irs.gov/pub/irs-pdf/i109495b.pdf (pg 5)
February 28. 2024 – Paper filing of 1095's (and 1094 transmittal's) to IRS
March 31. 2024 - E-filing of 1095's (and 1094 transmittal's) to IRS

 1095-B info Retrieved from: https://www.irs.gov/pub/irs-pdf/i109495b.pdf (IRS Deadline pg.1 / Recipient Deadline pg.3)

1095-C info Retrieved from: https://www.irs.gov/pub/irs-pdf/i109495c.pdf (IRS Deadline pg. 1 / Recipient Deadline pg.3)

Note:  The electronic-filing threshold for information returns required to
be filed on or after January 1, 2024, has been decreased to 10 or more returns.

See Electronic Filing, later. (pg 4) 

 

If any date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day

 

 

Powered by Zendesk