S. 5133 — Preventing Tax Fraud and Identity Theft Act

This section advances the filing deadline to January 31 (from March 31) for electronically filed information returns required under sections 6041 (other than nonemployee compensation), 6042, 6047(d), 6049, 6050F, and 6050W. It also requires returns relating to gambling winnings under section 6051 and reports of IRA distributions under section 408(i) to be filed by January 31. The changes apply to returns relating to calendar years after December 31, 2027.