General Articles

Due Dates: Forms W-2, W-3, & 1099-MISC

By September 30, 2016 August 5th, 2020 No Comments

New Due Dates

Forms W-2 and W-3

The due date for filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA is now January 31, 2017, whether you file using paper forms or electronically.

General Instructions for Forms W-2 and W-3 

1099-MISC

Public Law 114-113, Division Q, section 201, requires Form 1099-MISC to be filed on or before January 31, 2017, when you are reporting nonemployee compensation payments in box 7. Otherwise, file by February 28, 2017, if you file on paper, or by March 31, 2017, if you file electronically. The due dates for furnishing payee statements remain the same.

Exceptions to reporting.

New exceptions to reporting were added by P.L. 114-14 (compensation for disability or survivor’s benefits for public safety officers) and P.L. 114-113 (compensation for wrongful incarceration).

See Instructions for Form 1099-MISC