2022 1099, W-2 & ACA Filing Deadlines to IRS and SSA
1099 Filing Deadline
✔ 1099-NEC filing deadline is January 31, 2023, regardless of paper or electronic filing method
✔ 1099-MISC Paper filing deadline is February 28, 2023, and the electronic deadline is March 31, 2023
✔ No change to the January 31 due date for recipient copies
Retrieved from: https://www.irs.gov/pub/irs-pdf/p1220.pdf
(pg.15)
W-2 Filing Deadline Change
✔ 2021 forms must be filed with the SSA by January 31, 2022, regardless of using paper or electronic filing
(pg.iv)
rev. 08/24/22
ACA Filing Deadline - 2021 forms
March 2. 2022 – Form 1095 copies to recipients/employees Extended deadline https://www.irs.gov/pub/irs-pdf/i109495b.pdf
February 28. 2022 – Paper filing of 1095's (and 1094 transmittal's) to IRS
March 31. 2022 - E-filing of 1095's (and 1094 transmittal's) to IRS
https://www.irs.gov/affordable-care-act/individuals-and-families
1095-B info Retrieved from: https://www.irs.gov/pub/irs-pdf/i109495b.pdf (IRS Deadline pg.1 / Recipient Deadline pg.5)
1095-C info Retrieved from: https://www.irs.gov/pub/irs-pdf/i109495c.pdf (IRS Deadline pg. 1 / Recipient Deadline pg.6)
Note: IRS Released an Update on the deadline for Recipient Copies of ACA Forms (1095-C / 1095-B) with Notice 2018-94
Link to the Notice 2018-94: https://www.irs.gov/pub/irs-drop/n-18-94.pdf
If any date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day