QI Solutions provides a comprehensive overview of critical IRS filing deadlines, helping financial institutions stay compliant with QI obligations. Our calendar includes key submission dates, available extensions, and the forms required to request additional time.
Understanding and properly meeting IRS deadlines is essential for maintaining QI status and avoiding penalties. This comprehensive guide clearly covers all major reporting deadlines to ensure your institution can plan ahead and submit accurate, timely filings.
QI Solutions maintains an up-to-date calendar of essential IRS filing deadlines for QIs, including Form 1042, 1042-S and 1099, along with information on available extensions and submission requirements.
| 2026 (tax year 2025) | Deadline | Extended Deadline/Form to Request Extension |
|---|---|---|
| Form 1099 (to clients) | 31 January (16 February for Form 1099-B) | 2 March / Form 8809 |
| Form 1042-S (to clients/counterparties) | 16 March | 14 April / Form 15397 |
| Form 1042-S (to IRS, electronically) | 16 March | 14 April / Form 8809 |
| Form 1042 (to IRS, electronically) | 16 March | 15 September / Form 7004 |
| Form 1099 (to IRS, electronically) | 31 March | 30 April / Form 9909 |
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Learn how we can assist your company to improve compliance with the QI rules. We provide a free, no obligation initial consultation.