Deadline Information

This table describes deadline information for various forms:

Deliverable

Description

W-2 copies

The deadline for issuing W-2 copies to employees is typically January 31 of the year following the tax year being reported. However, when January 31 falls on a Saturday or a Sunday, the deadline for submitting W-2 copies is typically the next business day following January 31. For the 2023 tax year, W-2 copies must be issued to employees by January 31, 2024.

W-2c and W-3c copies

Create W-2Cs and W-3Cs only after you have submitted electronic files. Also, provide Form W-2C to employees as soon as possible.

499R-2 copies

The deadline for issuing 499R-2 copies to employees is typically January 31 of the year following the tax year being reported. However, when January 31 falls on a Saturday or a Sunday, the deadline for submitting 499R-2 copies is typically the next business day following January 31. For the 2023 tax year, 499R-2 copies must be issued to employees by January 31, 2024.

1099-R and 1099-MISC copies

The deadline for issuing 1099-MISC or 1099-R copies to employees is typically January 31 of the year following the tax year being reported. However, when January 31 falls on a Saturday or a Sunday, the deadline for submitting 1099 copies is typically the next business day following January 31. For the 2023 tax year, 1099 copies must be issued to employees by January 31, 2024. However, if substitute payments are being reported in box 8 or gross proceeds paid to an attorney are being reported in box 14, the due date for issuing 1099 MISC copies to employees is February 15, 2024.

1099-NEC

The deadline for issuing 1099-NEC copies to employees is typically January 31 of the year following the tax year being reported. However, when January 31 falls on a Saturday or a Sunday, the deadline for submitting 1099 copies is typically the next business day following January 31. For the 2023 tax year, 1099-NEC copies must be issued to employees by January 31, 2024.

Electronic filing

The deadline for electronically filing Forms W-2 to the SSA, and Forms 1099 to the IRS is January 31, 2024. The deadline for paper filing of these forms is January 31, 2024. These dates are the dates by which employers must have its information to the SSA and IRS. The employer must give the employee a copy of each form by January 31, 2024: however, if 1099 MISC has substitute payment information in box 8 or gross proceeds paid to an attorney in box 10, the due date is February 15, 2024.