Here’s what HIVE AI had to say about “What forms must be received before filing (W-2s, 1099s)?”:
Before filing, you should generally wait until you have all income forms that apply to you.
- Form W-2 from each employer.
- Any Form 1099 you expect, such as 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-G, 1099-K, or 1099-R.
- Any other information returns reporting income, withholding, or taxable payments. 4
For federal filing purposes, most taxpayers should receive W-2s and many 1099s by January 31. W-2 wage statements and returns relating to nonemployee compensation are due by January 31 under the Code, and IRS guidance says most taxpayers should have received their documents by then. 1 5
If you are still missing a W-2 by the end of February, the IRS says to contact the IRS after first contacting your employer. If you do not receive the form in time to file, you may use Form 4852 as a substitute for a missing Form W-2 or Form 1099-R. 6 2
One caution: not every 1099 is due January 31. Some 1099s are furnished later, depending on the form type, so if you know you should receive a particular 1099, it is usually best to wait until it arrives before filing. 3
If you want, I can also give you a short list of the most common 1099 forms and when they are usually issued.
Sources
1 – IRC § 6071(c)
2 – IRS – Form 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
3 – IRS – Publication 1099 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
4 – Gather your documents
5 – How to file when taxpayers have incorrect or missing documents
6 – If you don’t get a W-2 or your W-2 is wrong
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