January is one of the most critical months of the year for payroll and tax reporting. Employers are responsible for preparing, distributing, and filing multiple year-end forms, each with its own deadline. Missing a due date can result in penalties, employee frustration, and unnecessary administrative stress. That’s why it’s essential for your team to clearly understand when each form is due and where it must be filed.
Why Payroll Deadlines Matter
W-2 and 1099 reporting is more than a routine administrative task—it’s a federal and state compliance requirement. Accurate and timely filings ensure employees and contractors can file their personal tax returns without delays, while protecting your business from fines and audits. Planning ahead and knowing the deadlines keeps your payroll process on track from the start of the year.
W-2 Deadlines
For employers with employees, W-2 compliance is a top January priority:
- January 31 – W-2 forms must be distributed to each employee and filed with the Social Security Administration (SSA).
This deadline applies whether forms are distributed by mail or electronically. Employers must also ensure that employee information—such as names, Social Security numbers, and wages—is accurate before submission.
1099 Deadlines
1099 forms have multiple deadlines depending on the form type and filing method:
- January 31 – Generally, 1099 forms must be provided to recipients (independent contractors and other payees).
- January 31 – Form 1099-NEC must be filed with the IRS and furnished to recipients by this date.
- March 31 – Copies of certain 1099 forms must be filed electronically with the IRS.
Other 1099 forms may have different filing deadlines depending on the type of income reported. Employers should confirm specific due dates directly with the IRS to ensure compliance.
Important Reminder for 2026
In 2026, some payroll reporting deadlines may shift when due dates fall on weekends or federal holidays. These adjustments can impact filing and distribution timelines, making it especially important to double-check all deadlines before submitting forms.
How Continental Business Solutions Can Help
Continental Business Solutions’ Payroll Services are designed to take the complexity out of year-end reporting. From W-2 and 1099 preparation to electronic filing and deadline tracking, we help ensure your forms are accurate, compliant, and submitted on time—so you can focus on running your business with confidence.
Start the year strong by staying ahead of payroll deadlines. With proper planning and expert support, January doesn’t have to be stressful.
Continental Business Solutions – Business Solutions for Today’s Workforce.
