US investor tax reporting deadlines
Deadlines: the full filing calendar · the regulation library · practical guides
These filings all report what a fund paid an investor, and they land within weeks of each other in the first quarter. The withholding position has to be right before any of them can be produced. In the United States it is next due 1 February 2027 (prior year: 2 February 2026) for the prior calendar year. Source: IRS general information returns instructions. It lands on the registered fund. An automatic 30-day extension is available on Form 8809 through FIRE.
What is US investor tax reporting?
These filings report what a US fund paid its investors and the tax withheld. Form 1042-S covers US-source income paid to foreign investors; Form 1099-DIV covers dividends paid to US holders. A qualified intermediary, or QI, also certifies its withholding controls to the IRS on a three-year cycle (IRS: About Form 1042-S).
What is in the report
Form 1042-S gives each foreign recipient, the income type, the gross amount and the tax withheld; the filer also files the Form 1042 annual return. Form 1099-DIV gives ordinary dividends, capital-gain distributions and any tax withheld. The QI certification confirms the intermediary's internal controls.
Who files, who prepares, who receives
The fund vehicle files, or whoever acts as its withholding agent. A fund with foreign investors files Form 1042-S; a fund paying dividends to US holders files Form 1099-DIV. A non-US feeder or custodian may hold QI status and carry the certification. Copies go to the investor as well as the IRS.
This page carries 2 confirmed deadlines for US investor tax reporting, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| United States | Form 1099-DIV Dividend & Distribution Reporting | 1 February 2027 (prior year: 2 February 2026) | the prior calendar year | the registered fund | IRS | An automatic 30-day extension is available on Form 8809 through FIRE. | IRS general information returns instructions · calendar |
| United States | Form 1042-S Withholding on Foreign Investors | 15 March 2027 (prior year: 16 March 2026) | the prior calendar year | the fund vehicle itself | IRS | An automatic 30-day extension is available on Form 8809 through FIRE. | IRS official instructions · calendar |
| United States | Qualified Intermediary (QI) Periodic Certification | on a multi-year cycle | not yet confirmed | the fund vehicle itself | IRS | — | IRS official QI program page · calendar |
| United States | PFIC Annual Information Statement to US investors (enables their QEF election and Form 8621) | period_relative | set by the rule | the fund vehicle itself | IRS | — | IRS official instructions · calendar |
Common mistakes
The withholding rate is set months earlier, when the payment is made, long before the form is due. By the time the 1042-S is prepared, a wrong rate has already been applied and the money has gone, so fixing it means claiming a refund, not amending a form. Two more catch people: a 1042-S is due even when no tax was withheld; and the QI certification runs on a three-year cycle, not every year.
Questions this page answers
When is Form 1042-S due?
15 March 2027 (prior year: 16 March 2026) for the prior calendar year. It reports US-source income paid to foreign investors and the tax withheld on it, and copies go to the investor as well as the IRS.
When is Form 1099-DIV due?
1 February 2027 (prior year: 2 February 2026) for the prior calendar year. It reports dividends and distributions paid to US holders, which makes it the earliest of the investor tax filings.
Which of these lands first in the year?
Form 1099-DIV, due 1 February 2027 (prior year: 2 February 2026). That is several weeks before the 15 March 2027 (prior year: 16 March 2026) date for Form 1042-S, so US-holder reporting finishes while the withholding position is still being closed.
To verify
Open questions on this page, not facts. Nothing below is stated as a deadline anywhere else on the page:
- United States — Qualified Intermediary (QI) Periodic Certification: the date is confirmed, but the reporting period it covers is not. The sentence above omits the period rather than inferring it from the due year. Confirm against IRS official QI program page.