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Processing and filing

Filing dates and reminders for information returns

The following table contains the tax year 2025 filing dates and other details associated with processing information returns in ONESOURCE Trust Tax. For complete details about preparing and processing 1099s, see the Form 1099 article or the 1099 Guide in the PDF library.
note
  • Data files (except 1042-S) for tax year 2025 will be filed to IRS through IRIS. This includes extension filings this year. Users are responsible for 2 steps in the filing process: preparing the data files and submitting the data files. Once submitted, OTT transmits data files to IRS in continuous intervals (24/7).
  • Correction data files (except for 1042-S filings) for tax year 2024 will also be filed to IRS through IRIS.
  • Data files for tax years 2021-2023 will continue to be filed to IRS through FIRE. Users prepare the data files and TR transmits them the following Wednesday.
  • The IRS does not grant automatic extensions for 1099-NEC extensions therefore OTT does not prepare 1099-NEC extensions. You must file them on paper.
  • 1042-S filings for all available tax years will continue to be filed to IRS by you through FIRE. No change to the process from previous years.
Date
Event
Thursday, January 8, 2026
You can begin creating 2025 1042-S data files and prior year correction data files for tax years 2021 through 2024.
Monday, January 12, 2026
  • You can begin preparing and submitting your 2025 1099 and 1098 data files (including 1098, 1099, and 5498 extensions) and 2024 corrections through IRIS.
  • Before your 1099s can be filed with the IRS, you must authorize Thomson Reuters to transmit your data files. The authorization checkbox is on the Filing subtopic in the Information Reporting topic in the
    Setup
     menu.
Wednesday, January 14, 2026
  • Wednesday transmissions to IRS begins for tax year 2021-2023 corrections of 1098, 1099, and 5498 files.
  • You must submit your request to prepare your 1099, 1098 and 5498 correction data files by the end of business each Tuesday if you want them included in the next Wednesday transmission to the IRS.
  • Before your 1099s can be filed with the IRS, you must authorize Thomson Reuters to transmit your 1099 information. The authorization checkbox is on the Filing subtopic in the Information Reporting topic in the
    Setup
     menu.
  • You can begin preparing your 2025 state direct data files.
  • You are responsible for downloading and submitting your state data files that are required to be filed directly with the states. Thomson Reuters does not transmit state direct filings for 1099 data.
Thursday, January 29, 2026
  • Recommended last day to prepare and submit (2 steps) 1099-NEC (Non-Employee Compensation) data files if you want to file by the IRS filing deadline (February 2, 2026) and not file for an extension with IRS.
  • While data files can be submitted after 1/29/26, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the 2/2/26 filing deadline.
Friday, February 27, 2026
  • Recommended last day to prepare and submit (2 steps) 1099-NEC (Non-Employee Compensation) data files to IRS if you filed for an extension.
  • While data files can be submitted after 2/27/26, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the 3/4/26 filing deadline.
Wednesday, March 25, 2026
  • Recommended last day to prepare and submit (2 steps) 1098/1099 extension data files to IRS to get 30-day extension (excluding 1099-NEC). Be sure to have your 2025 payers created before you prepare the extension data files.
  • While data files can be submitted after 3/25/26, Thomson Reuters is recommending this date so that we can ensure all extension data files are transmitted by the 3/31/26 filing deadline.
Friday, March 27, 2026
  • Recommended last day to prepare and submit (2 steps) 1099 and 1098 files if you want to file by the IRS filing deadline (March 31, 2026) and you are not taking advantage of the 30-day extension period.
  • While data files can be submitted after 3/27/26, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the 3/31/26 filing deadline.
Tuesday, April 28, 2026
  • Recommended last day to prepare and submit (2 steps) 1099 and 1098 data files if you are taking advantage of the extension to April 30, 2026.
  • While data files can be submitted after 4/28/26, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the 4/30/26 filing deadline.
Monday, May 11, 2026
You can begin preparing and submitting your 2025 5498 IRS data files.
Wednesday, May 27, 2026
  • Recommended last day to prepare and submit (2 steps) 5498 and 5498-ESA extension data files to IRS to get 30-day extension. Be sure to have your 2025 payers created before you prepare the data files for extensions.
  • While data files can be submitted after 5/27/26, Thomson Reuters is recommending this date so that we can ensure all extension data files are transmitted by the 6/1/26 filing deadline
Thursday, May 28, 2026
  • Recommended last day to prepare and submit (2 steps) 5498 data files if you want to file by the IRS filing deadline (June 1, 2026) and you are not taking advantage of the 30-day extension period.
  • While data files can be submitted after 5/28/26, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the 6/1/26 filing deadline.
Friday, June 26, 2026
  • Recommended last day to prepare and submit (2 steps) 5498 data files if you are taking advantage of the 5498 extension period to June 30, 2026.
  • While data files can be submitted after June 26, 2026, Thomson Reuters is recommending this date so that we can ensure all data files are transmitted by the June 30, 2026 filing deadline.
Wednesday, November 11, 2026
  • Last FIRE transmission to IRS for 2021-2023 correction files. The filing feature for 1099, 1098, and 5498 returns will re-open for correction filings for tax years 2022 through 2023 in January 2027.
  • Last day to create 1042-S data files for calendar year 2026.
Friday, November 27, 2026
Last IRIS transmission date to IRS. The filing feature for 1099, 1098, and 5498 returns will re-open for correction filing for tax years 2024 and 2025 in January 2027.

This article applies to:

  • Product: ONESOURCE Trust Tax