When Are W-2s Due This Year? What About 1099s?
4 min read
January 05, 2023 • Block Advisors

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 question, “When are W-2s due this year?” and “What about the 1099 due date?”
When are W-2s Due?
Did you know that the dates for employers to furnish their employees’ W-2s and 1099s is approaching? That’s right, the deadline for providing W-2 forms to employees and 1099-MISC forms to independent contractors for 2023 is Jan. 31, 2023.
You must provide each worker with:
- A Form W-2 (if classified as an employee)
- 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, you 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-MISC forms with non-employee compensation by Jan. 31, 2023.
Is This Date 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.”
State W-2 Deadlines and 1099 Deadlines Vary – Be Sure You Know Yours
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 deadline going forward and avoid late filing penalties.
State | Filing Deadline |
---|---|
Alabama | January 31 |
Alaska | N/A |
Arizona | January 31 |
Arkansas | January 31 |
California | N/A |
Colorado | January 31 |
Connecticut | January 31 |
Delaware | January 31 |
District of Columbia (D.C.) | January 31 |
Florida | N/A |
Georgia | January 31 |
Hawaii | January 31 |
Idaho | January 31 |
Illinois | January 31 |
Indiana | January 31 |
Iowa | February 15 |
Kansas | January 31 |
Kentucky | January 31 |
Louisiana | February 28 |
Maine | January 31 |
Maryland | January 31 |
Massachusetts | January 31 |
Michigan | January 31 |
Minnesota | January 31 |
Mississippi | January 31 |
Missouri | January 31 – 250 or more employees February 28 – less than 250 employees |
State | Filing Deadline |
---|---|
Montana | January 31 |
Nebraska | January 31 |
Nevada | N/A |
New Hampshire | N/A |
New Jersey | February 15 |
New Mexico | February 28 |
New York | N/A |
North Carolina | January 31 |
North Dakota | January 31 |
Ohio | January 31 |
Oklahoma | January 31 |
Oregon | January 31 |
Pennsylvania | January 31 |
Rhode Island | January 31 |
South Carolina | January 31 |
South Dakota | N/A |
Tennessee | N/A |
Texas | N/A |
Utah | January 31 |
Vermont | January 31 |
Virginia | January 31 |
Washington | N/A |
West Virginia | January 31 |
Wisconsin | January 31 |
Wyoming | N/A |
Penalties for Late Filing
The IRS recently posted the penalties this year for delinquent annual income statements. They are as follows:
The penalty is:
- $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
Again, these dates apply only to taxpayers who employ others.
Talk to your tax advisor if you need to establish a plan to help you comply with deadlines and reach your financial goals.
At Block Advisors, this comes standard to each and every client we serve. Get matched with a tax advisor now.
