QI Reporting Requirements
What are the annual QI filing deadlines?
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