Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G.

File Forms 1097, 1098, 1099 (except Form 1099-NEC reporting non-employee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.