“New Due Date for Furnishing Certain Information Returns to Receipents” Frank C. Carnahan

The Emergency Economic Stabilization Act of 2008 changed the due date from January 31 to February 15 of the year following the return year for furnishing to recipients Copy B of Forms 1099-B, Proceeds From Broker and Barter Exchange Transactions, 1099-S, Proceeds From Real Estate Transactions, and only if substitute payments in lieu of dividends, tax-exempt interest, or payments to attorneys are reported, 1099-MISC, Miscellaneous Income. The change applies to returns required to be filed after 2008. An incorrect due date is printed in the 2008 General Instructions for the Forms.