IRS Resources

Filing Deadlines

Get to know your 2018 employer tax filing deadlines.

1099 & 1096

Income Forms Deadlines

January 31, 2020

1099 Copy B

Furnish your 1099 Copy B and Copy 2 to recipients on or before JANUARY 31, 2020.

1099-MISC, Copy A, box 7

New: If you’re reporting non-employee compensation in box 7 using paper or electronic filing procedures, you’ll need to file Form 1099-MISC Copy A with the IRS by JANUARY 31, 2020

February 18, 2020

1099-MISC Copy A

If amounts are reported in boxes 8 or 14, file Form 1099-MISC by FEBRUARY 18, 2020

February 28, 2020

1099 and 1096 Paper Forms

If using PAPER FORMS, file Copy A of Form 1099 with Form 1096 to the IRS by FEBRUARY 28, 2020

April 1, 2020

1099 E-Filing

E-file your 1099 with the IRS by APRIL 1, 2020

W2 & W3

Wage and Tax Statement Forms Deadlines

January 31, 2020

Give your employees copies B, C and 2 of Form W-2 for 2019 by January 31, 2020. If an employee agreed to receive Form W-2 electronically, have it posted by this date and notify the employee of the posting.

If you file using PAPER FORMS, you must file Copy A of Form W-2 with Form W-3 to the Social Security Administration (SSA) by January 31, 2020.

April 1, 2020

The due date for e-Filing Form W-2 with the SSA is April 1, 2020.

Note: If you file 250 or more Forms W-2, you must file electronically.

IRS Instructions

Browse these IRS links for General Instructions updated for the 2019 tax season.

Requires Adobe Acrobat Reader to view. Available as a free download from Adobe.

Wage and Tax Statement Forms Instructions

Every employer with more than one employee must report employee wages, tips, federal income and Social Security tax withheld to the federal government via the W-4.

Transmittal of income summarizes total compensation and taxes paid out by the employer. This form must accompany the W-2 forms mailed to the Social Security Administration by the employer.

Miscellaneous Income Form Instructions

Used to report rents, royalties, prizes and awards, fishing boat proceeds, fees, commissions paid to non-employees, receipts of medical and health care payments, and substitute payments in lieu of dividends or interest.

Summarizes and transmits 1099s and forms 1098, 5498, and W-2G. A separate 1096 form must be filed for each different type of 1099 form. Instructions for the 1096 are printed on the form.

Other Income Form Instructions

Used to report gross dividends and other distributions on stock, investment expenses, capital gains dividends, non-taxable distributions and liquidation distribution.

Used to report interest income from savings and loan associations, credit unions, bank deposits, mutual savings deposits, insurance company’s interest, deposits with stockbrokers and securities, corporate bonds and debentures, redemption of bonds and bearer certificates of deposit.

Used to report all distributions, both total and partial, from pensions, profit sharing and retirement plans, annuities, IRAs and insurance contracts.

Used to report gross proceeds from the sale or exchange of real estate and certain royalty payments.

Affordable Care Act Form Instructions

Used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore aren’t liable for the individual shared responsibility payment.

Used when your employer is an Applicable Large Employer subject to the employer shared responsibility provision in the Affordable Care Act.

Interest Statement Instructions

Used to report mortgage interest and mortgage premiums.

Used by educational institutions for each student enrolled for whom a reportable transaction is made. Also, if you are an insurer, use for each individual to whom you made reimbursements or refunds of qualified tuition and related expenses.

Corrected Wage & Tax Statement Instructions

Used to correct Form W-2.

Used to correct Form W-3.

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