The IRS reminds you and your clients that the PATH Act requires you to file Forms W-2 and W-3 with the Social Security Administration by January 31, whether filing paper forms or electronically.
It also requires you to file Form 1099-MISC, when reporting non-employee compensation payments in Box 7, with the Internal Revenue Service by January 31.
- Reminder about W-2 and 1099-MISC due dates
- Find Out if You Need to Complete Form 1099-Misc
- Am I required to file Form 1099 for payments to sub-contractors or vendors?
- Get 1099s for free: Online Ordering for Information Returns and Employer Returns