When are W-2s due this year? What about 1099s?

W-2 deadline form

At the beginning of each calendar year, employers must provide annual income statements to employees and non-employee workers so they can prepare their own personal and business income tax returns. Which may lead you to the questions, “What is the W2 deadline?” and “When do employers send out W2s?” and “What is the penalty for an employer not sending a W2?” Read on to answer these and other queries.

When are W-2s due?

If you don’t already know when employers send out W2s and 1099s, don’t panic. The W2 deadline for providing this form to employees and the 1099 deadline for providing this form to independent contractors for 2024 is Jan. 31, 2024.

Employers must provide each worker with:

  • A Form W-2 (if classified as an employee) OR
  • A Form 1099-NEC (if an independent contractor and you paid them $600 or more in non-employee compensation during the year and only non-employee compensation – replaced the 1099-MISC as of 2020.)

Employers must also file these forms along with their accompanying transmittals (Form W-3 for the W-2s and IRS Form 1096 for 1099s) to the appropriate federal agency (Social Security Administration for W-2 forms and the IRS for 1099 forms with non-employee compensation by Jan. 31, 2024.

Is the W2 deadline different than you remember?

After a massive W-2 phishing scam where scammers attempted to obtain personal information and file fraudulent tax returns with the compromised W-2 forms, the IRS moved up the filing date for annual wage and tax reports to combat potential fraud a few years ago. This provision is part of the Protecting Americans From Tax Hikes Act (PATH Act).

The IRS also noted, “Having these W-2s and 1099s earlier will make it easier…to verify the legitimacy of tax returns and properly issue refunds to taxpayers eligible to receive them.”

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State W-2 deadlines and 1099 deadlines vary

The deadline for W-2s and 1099s for state income taxes varies from state to state based on several factors, including whether the state levies a state income tax in the first place. Take a look at the chart below for this year’s dates. Visit your state’s Department of Treasury website to confirm the W2 deadline going forward and avoid late filing penalties. Be sure you know yours!

StateFiling Deadline
AlabamaJanuary 31
Alaska N/A
ArizonaJanuary 31
ArkansasJanuary 31
ColoradoJanuary 31
ConnecticutJanuary 31
DelawareJanuary 31
District of Columbia (D.C.)January 31
GeorgiaJanuary 31
HawaiiJanuary 31
IdahoJanuary 31
IllinoisJanuary 31
IndianaJanuary 31
IowaFebruary 15
KansasJanuary 31
KentuckyJanuary 31
LouisianaFebruary 28
MaineJanuary 31
MarylandJanuary 31
MassachusettsJanuary 31
MichiganJanuary 31
MinnesotaJanuary 31
MississippiJanuary 31
MissouriJanuary 31 – 250 or more employees
February 28 – less than 250 employees
StateFiling Deadline
MontanaJanuary 31
NebraskaJanuary 31
New HampshireN/A
New JerseyFebruary 15
New MexicoFebruary 28
New YorkN/A
North CarolinaJanuary 31
North DakotaJanuary 31
OhioJanuary 31
OklahomaJanuary 31
OregonJanuary 31
PennsylvaniaJanuary 31
Rhode IslandJanuary 31
South CarolinaJanuary 31
South DakotaN/A
UtahJanuary 31
Vermont January 31
Virginia January 31
West VirginiaJanuary 31
WisconsinJanuary 31

Penalties for missing the W2 deadline for filing

The most recently posted IRS penalties for delinquent annual income statements are as follows:

  • $60 per Form W-2 if you correctly file within 30 days of the due date
  • $120 per Form W-2 if you correctly file more than 30 days after the due date but by August 1
  • $310 per Form W-2 if you file after August 1, don’t file corrections, or don’t file required Forms W-2
  • $580 per Form W-2 if you intentionally neglect to file

The bottom line: 1099 and W2 deadlines

It is important to keep track of deadlines for W2s and 1099s. Staying on top of the 1099 and w-2 deadlines helps you avoid costly penalties. It will also ensure the people helping you do business, your employees and contractors, have the materials they need to finish their taxes on time. Don’t forget that these dates apply only to taxpayers who employ others.

Feeling overwhelmed by the details? Talk to a certified small business tax pro to establish a plan to help you comply with W2 deadlines and reach your business goals.

At Block Advisors, this comes standard to each and every client we serve. Get matched with a tax advisor now.

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