It’s a leap year, so we get an extra day to get those information returns to the government, right? Well, that’s half-right this year (and also half-wrong).
The deadline for mailing Form 1099s and Form 1096s to the IRS does not change in a leap year. If you file paper forms, they are due tomorrow, February 28th. That’s a postmark deadline, so go to the post office and mail the forms using certified mail, return receipt requested. (You can also use an Automated Postal Center, as those will give you a time-stamped receipt.) If you file late, the penalty starts at $30/information return (and goes up depending on how late you are).
The deadline for mailing W-2s/W-3s to the Social Security Administration does change in a leap year. Those forms must be postmarked by February 29th. Again, I strongly advise using certified mail, return receipt requested.
If you file either of these forms electronically, you have an extra month to get those forms in. And because March 31st falls on a weekend, you have until Monday, April 2nd to file electronically.