Furnish 1099 Copy B to recipients on or before January 31, 2013.
Furnish W-2 Copy B, C, and 2 to employees on or before January 31, 2013.
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Furnish 1099 Copy A and 1096 to IRS on or before February 28, 2013.
Furnish W-2 Copy A & W-3 with SSA on or before February 28, 2013.

E-file 1099-MISC, R or DIV forms with the IRS on or before April 1, 2013.
Employers must e-file W-2 Copy A with the SSA on or before April 1, 2013.

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