File Forms 1097, 1098, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922 and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see forms due on March 1.
The due date for giving the recipient these forms generally remains February 1. For information about filing Forms 1097, 1098, 1099, 3921, 3922 and W-2G electronically, see IRS Publication 1220.
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