Year-End Payroll Compliance for US Employers: W-2, 1099 and Deadlines
For US employers, January is the busiest payroll month of the year. Forms W-2 must reach employees and the Social Security Administration, Forms 1099 must go to contractors and the IRS, and the fourth-quarter and annual payroll returns fall due, all within about a month. Tax year 2026 adds new W-2 reporting for tips […]