Filing Annual Wage and Tax Reports - 2017 Deadlines

New 2017 Deadlines for 2016 Annual Wage and Tax Reports

One of your duties as an employer is to provide reports to employees and independent contractors showing their income from the previous year. You must also file copies of these reports, along with summary reports, to the IRS and Social Security Administration (SSA), for verification purposes.

This article will discuss which forms must be filed and deadlines for these filings, along with specific instructions for completing the forms for this year's payroll taxes. 

NOTE: The deadlines for filing W-2 forms and 1099-MISC forms have changed. The first article explains the earlier filing deadline requirements. 

If any of these filing dates falls on a weekend or national holiday, the filings are due the first normal business day thereafter. See this article for the details. 

New Filing Deadline Changes for Forms W-2 and 1099-MISC in 2017

Tax Return Form
New Deadline for Filing w-2 and 1099-MISC Forms. Nadya Lukic / Getty Images

 The deadlines for filing Form W-2 (with the Social Security Administration) and Form 1099-MISC (with the IRS) have been made earlier, beginning in 2017 for the 2016 tax year . The new deadline is January 31, 2017. This deadline is the same for both paper and electronic filing, and it's the same date as the deadline for providing W-2s to employees and 1099-MISC forms to  More

By January 31, 2017 - Provide Copies of Form W-2 to Employees

W-2 forms must be provided to employees by January 31, 2017, for 2016 taxes. You must submit all  2016W-2 forms, along with a summary report on Form W-3, to the Social Security Administration by January 31, 2017.  More

By January 31, 2017, Provide Copies of 1099-MISC Forms to Non-employees

This article includes all the information you need to prepare and file Form 1099-MISC for independent contractors and businesses you pay.  

Before you can prepare and send a 1099-MISC to a non-employee, you must get a W-9 form from that person, to verify taxpayer ID. 

You must send a 1099-MISC to any non-employee to whom you've paid $500 or more during the year. Most non-employees must receive a 1099-MISC, but there are exceptions. This article explains who must receive a 1099-MISC.  More

By January 31, 2017 File Form 1096 with the IRS (along with 1099s)

Learn how to prepare and submit Form 1096 (Annual Summary and Transmittal of Information Returns) to the IRS, along with copies of 1099-MISC forms you sent to independent contractor and businesses you paid.

You must complete a 1096 form for each different type of 1099 form you prepare. 

If you file 1099-MISC and other 1099 forms electronically, you don't have to complete a 1096 form.  More

By January 31, 2017, File Form W-3 with Social Security (with W-2s)

Learn how to prepare Form W-3 Transmittal of Wage and Tax Statements and submit to the Social Security Administration, along with copies of W-2 forms for all employees.

You may also be able to file these forms online, using the Social Security Administration's Business Services Online portal.  More

Late Filing Penalties for Wage/Tax Statements and Information Returns

Learn about the penalties for late filing of these returns and reports.

If you think you are going to have to file late, you may request a 30-day extension of time to file W-2s. Extensions are not granted automatically, and you will need to provide a detailed explanation of the reason for the extension. Use Form 8809 to file an extension application, by January 31.  More