Dear ,

February 28, 2022, is the deadline for businesses to mail Form 1096 with information returns, including Forms 1098, 1099, and W-2G for payments made during 2021, to the IRS. This means that these forms must be sent to the IRS by midnight on Monday, Feb. 28, 2022.

Kindly take note of the language used by the IRS. The fact that the forms must have been “mailed” by this day means that the IRS does not have to receive these forms on this day for you not to be late. But your forms are considered filed on time if the envelope is properly addressed, postmarked, and deposited in the mail by the due date. The IRS will, of course, receive the envelope at a later date.

Additional information and Forms that are due

If you are an Applicable Large Employer, file paper Forms 1094-C and 1095-C with IRS.

But if you are other providers not regarded as Applicable Large Employers, file paper Forms 1094-B and 1095-B with the IRS.

You must also:

• File Form 8027 if you are a large food or beverage establishment.
• File Form 730 and pay the tax on wagers accepted during January.
• File Form 2290 and pay the tax for vehicles first used in January.

Quickly contact my office at (202) 618-1297 if you have questions about any of the above.