Form 90-22.1 due for this filing period is not subject to the electronic filing mandate. Form 90-22.1 is due annually and must be received on or before June 30. For 2013, this is Sunday, creating an effective due date of Friday, June 28, 2013. There is no extension period for Form 90-22.1. You may paper file this form by Friday, June 28, 2013 or send the taxpayer to the FinCEN web site, http://www.fincen.gov/forms/e-filing/, to file by the due date.