QI Reporting Requirements

The annual deadlines for filing forms with the IRS are as follows:

  • Form 945 (backup withholding): January 31
  • Form 1099 to clients: January 31
  • Form 1099 to IRS: February 28 (extended to March 31 if filed electronically via FIRE)
  • Form 1042: March 15
  • Form 1042-S: March 15