All recipient copies for Forms 1098, 1099, W-2, W-2G, must be postmarked by January 31, 2018.
All recipient copies for the Affordable Care Act (1095-B and 1095-C) must be postmarked by March 2, 2018.
Forms 1099-S recipient copies must be postmarked by February 15th, 2018.
The 1099-B recipient copy must be postmarked by February 15, 2018.
Form 1042-S must be mailed to recipients or post marked by March 15, 2018.
The electronic and paper filing dates to the IRS are different than the IRS mailing deadlines to recipient/borrowers/participants. Please refer to IRS Filing Dates.
Note: If a deadline falls on a weekend day it is extended to the next business day.