Home

Tax Reporting: When are 1099s and other tax forms issued?

For U.S Persons

Consolidated 1099:        On or before February 15
Form 1099-R:               On or before January 31 every calendar year
Form 5498:                  No later than May 31 of each calendar year.
Form 2439:                  90 days after fiscal year end of RIC or REIT (On March 31 for December 31 year-end)
NR-4 (Canadian form):   On or before March 31 for the immediately preceding year.
 
For Non-U.S persons (Nonresident Alien)
1042S:                       On or before March 15 every calendar year
NR-4 (Canadian form):   On or before March 31 every calendar year
 
For Canadian Persons
T-5                          On or before February 28 for the immediately preceding year
T-5008                     On or before February 28 for the immediately preceding year
RL-3                         On or before February 28 for the immediately preceding year
RL-18                       On or before February 28 for the immediately preceding year
T-3                         On or before March 31 for the immediately preceding year
RL-15                       On or before March 31 for the immediately preceding year
RL-16                       On or before March 31 for the immediately preceding year
1042S:                     On or before March 15every calendar year
 
Note: if these dates fall on a weekend on holiday, the form will be issued on or before the next business day.
 
Often IB receives information on dividends and return of capital after the consolidated 1099 is issued. If we amend your consolidated 1099 to reflect this new information, we will send you an e-mail alert to let you know that there has been a change. The changed 1099 will be marked “amended” with the date.  Please check periodically and reprint your latest consolidated 1099 when you prepare your taxes.