The due date for furnishing statements to recipients for Forms 1099-B, 1099-S, and 1099-MISC (if amounts are reported in boxes 8 or 10) is February 18, 2025. Form 1099-SB must generally be furnished by February 18, 2025. However, if notice of a transfer to a foreign person is not received until after January 31, 2025, the due date is 30 days after the date notice is received. Form 1099-LS must be furnished to reportable policy sale payment recipients by February 18, 2025.
