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Please refer to the IRS guide.

page 6: When to file
https://www.irs.gov/pub/irs-pdf/i1099gi.pdf 

Except as indicated below, file Forms 1097, 1098, 1099, 3921, 3922, or W-2G on paper by February 28, 2023, or March 31, 2023, if filing electronically.

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When is the paper 1099S due to the IRS?