Returns with FTB:
| Return Types | Reporting Method | Due Date |
|---|---|---|
| 1098, 1099, and W-2G | Tape cartridge, diskette, or CD | February 28 |
| 1098, 1099, and W-2G | Internet | March 31 |
| 5498 | Tape cartridge, diskette, CD, or Internet | May 31 |
Recipient Statements to Taxpayers:
| Return Types | Due Date |
|---|---|
| All Forms 1098, 1099, W-2G, and Forms 5498 for fair market value of the participant’s account or any required minimum distribution. | January 31 |
| 5498-ESA | April 30 |
| 5498 for contributions | May 31 |
If a due date falls on a weekend or holiday, the due date is the next business day. You do not need to request an extension for filing with us if you file electronically under the Federal/State Combined Filing program. We accept the IRS’s extended due date of March 31 for electronically filed Forms 1099, 1098, and W-2G. The IRS has not extended the due date for filing Form 5498 electronically.