Starting with the 2016 tax year, due dates have changed for Form W-2 & Form 1099-MISC, when reporting nonemployee compensation in box 7. These changes are effective across the board, whether you file electronically or using paper forms.
Form W-2
The new due date for filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3, and W-3SS with SSA is January 31, 2017.
Form 1099-MISC
When reporting nonemployee compensation payments in box 7, Public Law 114-113, Division Q, section 201 requires Form 1099-MISC to be filed on or before January 31, 2017.
For more information on payroll tax deadlines, please contact Judy Schaule at 443-725-5395.
