Preparing for Year-End Reporting

Deadline Information

Form	Description
W-2 copies	The deadline for issuing W-2 copies to employees is typically January 31 of the year following the tax year you are reporting.
W-2c and W-3c copies	You should file forms W-2c and W-3c as soon as possible if you discover errors after you submit your electronic file. You should create W-2c and W-3c forms only after you submit electronic filing. You should also provide the W-2c form 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 you are reporting.
1099 copies	The deadline for issuing 1099-MISC, 1099-NEC, or 1099-R copies to employees is typically January 31 of the year following the tax year you are reporting.
Electronic filing	If you are filing electronically over the internet, the due date is January 31 of the year following the tax year you are processing. You can file by: Uploading the file Using the Social Security Administration's entry screen at www.socialsecurity.gov/employer Transmitting files via BSO or EDT Contact your SSA Employer Service Liaison Officer if you have any questions about when your information is due.

Deadline Extensions and Waivers of Reporting Requirements

The IRS is responsible for granting deadline extensions to individual companies. If your company needs an extension, you must file Form 8809 (Request for Extension of Time to File Information Returns).

The IRS Commissioner might waive the electronic filing requirement for an employer if the employer submits a waiver request that documents hardship. The employer must file the waiver request (Form 8508) with the IRS at least 45 days before the due date of the returns for which the employer is requesting a waiver.

Government Regulations

JD Edwards World believes the IRS information in this guide to be accurate as of the date of its publication, but you should not rely on it as your sole source of information when filing reports or returns with the IRS. You should refer to the appropriate IRS publication or regulation for more information and for guidance about filing requirements.

The following IRS filing requirements apply to the year-end processing information in this guide:

IRS Filing Requirements	Description
Electronic filing requirements	The IRS requires employers who file more than a certain number of Copy A for W-2, 499R-2, or 1099-R forms to file electronically instead of mailing Copy A forms. Some states also require employers to file state copies electronically. Contact your IRS office to research electronic filing requirements.
Employer ID numbers	The IRS regards each employer identification number (EIN) as a separate entity for information on W-2, 499R-2, and 1099-R forms. In the software, all companies that have the same federal tax identification number can report under the same identification (ID) number. You can summarize to this level, or you can process each company independently.

IRS and SSA Resource List

To obtain forms and publications, do one of the following:

Direct-dial the IRS fax machine at 703-368-9694.
Order by phone from 1-800-TAX-FORM (1-800-829-3676).
Visit your local IRS office.
Download the forms from www.irs.gov.

Note:

The forms that you print from the Internet are for reference only. Do not reproduce these forms for filing.

To contact the IRS, call any of the following telephone numbers:

Reporting hotline: 1-304-263-8700 or toll-free 1-866-455-7438
Telecommunications device for the deaf: 1-304-267-3367

To contact the SSA, do one of the following:

Access www.ssa.gov.
For general information, call 1-800-772-6270
For electronic filing information, call 1-800-772-6270 or contact your Employer Service Liaison Officer.