United States

Reminder: Forms W-2 and 1099-MISC are due Jan. 31

Extensions are no longer automatic

TAX ALERT  | 

Form W-2 filings

The due date for filing 2018 Forms W-2 and W-3 with the Social Security Administration (SSA) is Jan. 31, 2019, whether you file using paper forms or electronically. Extensions of time to file Form W-2 with the SSA are no longer automatic. You may request one non-automatic 30-day extension to file Form W-2 by submitting a complete application on Form 8809, Application for Extension of Time To File Information Returns, including a detailed explanation of why you need additional time and signed under penalties of perjury. Note: The IRS will only grant the extension in extraordinary circumstances or catastrophe.

1099-MISC filings

If your business uses independent contractors, you must file Form 1099-MISC with the IRS on paper or electronically by Jan. 31, 2019, if you are reporting nonemployee compensation (NEC) in box 7. Like the Form W-2, the IRS will grant only one non-automatic extension based upon regulations released in August 2018. No automatic extension is available for Forms 1099-MISC with information in Box 7 filed after Dec. 31, 2018. See the instructions for Form 8809.

When to file for an extension

You must file Form 8809 as soon as you know an extension of time to file is necessary. You cannot request an extension of time after the due date has passed.

AUTHORS


Subscribe to Tax Alerts



How can we help your company with compensation and benefits tax planning?