Forms 1099-K are due to be filed with the IRS by January 31st of the year following the calendar year for which the return was made. This due date applies to both paper and electronically filed Forms 1099-K. Additionally, the same due date applies for furnishing the statements to the recipients.
Sources:
Publication 1220 (9/2023)
Notice 2023-10
Instructions for Form 1099-K (01/2022)
General Instructions for Certain Information Returns (2023)
Instructions for Form 1065 (2023)
Instructions for Form 943 (2023)
Instructions for Forms 8804, 8805, and 8813 (11/2022)