Year-end, due dates and filing options for 2026

Published: Jan 1, 2026

By: NATP Staff

Year-end tax filing deadlines and required IRS forms for 2026 payroll and information return reporting

As the new year begins, it’s time for businesses, payroll departments and tax professionals to focus on year-end tax compliance. The 2026 filing season brings several important deadlines, updated forms and new e-filing requirements for reporting 2025 tax year information. This guide summarizes the key federal and state deadlines, required forms and best practices for January-March 2026.

Key forms and deadlines

The IRS maintains a consistent framework for annual reporting, and 2026 is no exception. Employers, payers and practitioners must navigate the requirements for Form W-2, Wage and Tax Statement, Form 1099 series and Affordable Care Act (ACA) coverage forms. While regulations evolve, the core expectations remain stable, allowing tax professionals to plan ahead with confidence.

Jan. 31, 2026 (Friday)

Form W-2: Furnish to employees and file with the Social Security Administration (SSA)
Form 1099-NEC: Furnish to recipients and file with the IRS (for nonemployee compensation)
Form 943: File Employer’s Annual Federal Tax Return for Agricultural Employees
Form 940: File Employer’s Annual Federal Unemployment (FUTA) Tax Return
Form 945: File Annual Return of Withheld Federal Income Tax
Form 1099-MISC: Furnish to recipients (for most payments, except boxes 8 or 10)
Form 1099-K: Furnish to recipients (for payment card and third-party network transactions)
Form 1099-G: Furnish to recipients (for certain government payments)
Form 1099-R: Furnish to recipients (for distributions from pensions, annuities, retirement, etc.)
Forms 1099-INT, 1099-DIV, 1099-B, 1099-S, 1099-OID, 1099-PATR, 1099-SA, 1099-Q, 1099-QA, 1099-LTC, 1099-H, 1099-LS, 1099-SB, 3921, 3922, 5498, 5498-ESA, 5498-QA, 5498-SA and W-2G.

Popular forms

Form W-2: Employers are required to provide Form W-2 to employees by Jan. 31, 2026. The same deadline applies for filing W-2s with the Social Security Administration (SSA), regardless of whether the submission is on paper or electronic. This unified deadline, in place for several years, helps strengthen wage verification and reduce refund fraud. Most employers must now e-file if they submit 10 or more returns in total, making electronic filing the default for many.

Form 1099-NEC: Used to report nonemployee compensation, Form 1099-NEC, Nonemployee Compensation, shares the Jan. 31 deadline for both furnishing recipient copies and filing with the IRS. This alignment allows the IRS to efficiently match reported income and has become a predictable part of the filing landscape.

ACA Forms 1095-C and 1095-B: Employers and insurers responsible for health coverage reporting must furnish these forms to individuals by March 3, 2026, reflecting the automatic 30-day extension under current regulations. When filing with the IRS, the deadlines mirror other information returns; Feb. 28 for paper and March 31 for electronic submissions. Large employers typically find electronic filing most practical, especially when handling data across multiple locations or coverage tiers.

Other information returns (Forms 1099 Series, 1098, 3921, 3922 and W-2G):Most other information returns including Forms 1099-MISC, 1099-INT, 1099-DIV, 1098, 3921, 3922 and W-2G must be furnished to recipients by Jan. 31, 2026. However, the IRS filing deadlines differ. Paper filings are due by Feb. 28, 2026, and electronic filings by March 31, 2026. Certain Forms, such as 1099-B, 1099-S and 1099-MISC (for Boxes 8 or 10) must be furnished to recipients by Feb. 17, 2026.

Employer payroll tax returns

Form 941, Quarterly Federal Tax Return: file for Q4 2025 by Jan. 31, 2026 (or by Feb. 10 if all deposits were made on time and in full)
Form 943, Annual Return for Agricultural Employees, Form 944, Annual Federal Tax Return for Small Employers, and Form 940, Annual Federal Unemployment Tax Return: all due by Jan. 31, 2026 (or by Feb. 10 if all deposits were made on time and in full)
Form 945, Annual Return of Withheld Federal Income Tax: due Jan. 31, 2026 (or Feb. 10 if all deposits were made on time and in full)

Other notable federal forms

Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips: due Feb. 28, 2026 (paper) or March 31, 2026 (electronic)
Form 8300, Report of Cash Payments Over $10,000: must be filed within 15 days after receiving a qualifying payment
Form 1099-K, Payment Card and Third-Party Network Transactions: furnish to recipients by Jan. 31, 2026; file with IRS by February 28 (paper) or March 31 (electronic)
Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, etc.: due to recipients by Jan. 31, 2026; file with IRS by Feb. 28 (paper) or March 31 (electronic)
Forms 1099-SA and 5498-SA, Distributions From HSA, Archer MSA, or Medicare Advantage MSA: Form 1099-SA, due to recipients by Jan. 31, 2026; should be filed with IRS by Feb. 28 (paper) or March 31 (electronic). Form 5498-SA due to IRS by May 31, 2026.

Filing options and digital modernization

The IRS continues to expand electronic filing options as part of its digital modernization efforts. The Information Returns Intake System (IRIS) streamlines Form 1099 filing, offering expanded access and simplifying the process for payers who previously relied on third-party software. IRIS supports electronic filing and taxpayer identification number validation, reducing errors before returns reach the IRS and reflecting a broader Treasury trend toward accuracy and digital reporting.

For W-2 filings, the SSA’s Business Services Online (BSO) portal remains the primary electronic submission tool. BSO enables filers to upload wage files, correct errors and access validation checks, making it central to the year-end workflow, especially as more employers are subject to mandatory e-filing.

While paper filing is still permitted, its use continues to decline. The IRS requirement to e-file when submitting 10 or more returns in aggregate remains in effect for the 2026 FIRE system. Many small employers who previously filed on paper now exceed this threshold simply by combining Forms W-2s, 1099s and other returns. Reviewing client counts early in the season can help avoid last-minute surprises.

Extensions and corrections

Form 8809, Application for Extension of Time To File Information Returns, can be filed by Jan. 31, 2026, to request a 30-day extension for most information returns (Note: there are no automatic extensions for Forms W-2 and 1099-NEC). If errors are discovered after filing, corrected returns should be submitted as soon as possible.

Penalties and best practices

Penalties for late or incorrect filings remain a significant risk. The IRS adjusts penalty amounts annually for inflation, but the structure is unchanged: early corrections result in lower costs. Tax professionals should encourage clients to review wage details, reconcile vendor payments and confirm taxpayer identification numbers before year-end to ensure smooth January filings.

Conclusion

Year-end reporting is a tradition that rewards preparation and diligence. Marking deadlines, understanding form requirements and selecting the right filing method are essential to keeping the busy season organized and penalty-free. In a profession built on accuracy, the steadiness of year-end reporting sets the tone for the year ahead. Review all federal and state requirements early, and encourage clients to do the same, to ensure a smooth and compliant start to 2026.

About the author(s)

NATP Staff

The NATP team is dedicated to supporting tax professionals with expert insights, industry updates, and resources that help them serve their clients with confidence.