1099 Forms Form 1099-Q Due Dates and Filing Deadlines for 2026

At a Glance
Form 1099-Q filing deadlines follow standard information return requirements for reporting distributions from 529 plans and Coverdell Education Savings Accounts. Recipient copies are due by the end of January, with paper IRS filing due in February and electronic filing due in March. Plan administrators must file for each beneficiary distribution made during the tax year.

Form 1099-Q Filing Deadlines

Form 1099-Q follows standard information return deadlines. 529 plan administrators and Coverdell ESA trustees must file for each distribution made to beneficiaries.

Key Deadlines

Requirement Deadline
Provide Copy B to recipient January 31
File with IRS (paper) February 28
File with IRS (electronic) March 31

E-File Form 1099-Q with BoomTax

E-file your Form 1099-Q with BoomTax to ensure timely filing and avoid penalties.

External Resources

Ken Ham
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Ken Ham
Founder at BoomTax
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