Per section 149(e)(2) of the Code, the information reporting form must be filed with the Internal Revenue Service not later than the 15th day of the second calendar month after the close of the calendar quarter in which the bond is issued.
Bonds issued between…
… January 1 and March 31: Deadline is May 15 of that year
… April 1 and June 30: Deadline is August 15 of that year
… July 1 and September 30: Deadline is November 15 of that year
… October 1 and December 31: Deadline is February 15 of the next year