
1099 & W-2 Filing Guide for Small Business
Choose the right filing method, right forms, and get everything done on time, easily.
- 1099 Changes and Filing Guide
- W2 Changes and Filing Guide
- E-filing Options for 1099 & W2

1099 Changes for 2022
1099 Form Due Dates for 2022.
1099NEC forms must be mailed to recipients and e-filed or mailed to the IRS on or before January 31, 2022.
For other 1099s, file by February 28, 2023, if you file on paper, or by March 31, 2023, if you file electronically.
The due dates for furnishing payee statements remain the same.
Possible New E-Filing Requirements
The IRS is considering changing the e-filing threshold to 100+ total 1099 & W2 forms per payer. They will make this decision by November. Stay tuned to Discount Tax Forms for details…
DiscountEfile.com helps you get it all done, easily!
NEW Dateless 1099 Forms
Many 1099 Forms Now Require You to Fill in the Year
The new dateless format requires you to fill in the year on each form. A software update is required. The new dateless 1099 forms are:
- 1098
- 1099A
- 1099C
- 1099CAP
- 1099DIV
- 1099G
- 1099INT
- 1099K
- 1099LTC
- 10999MISC
- 1099NEC
- 1099OID
- 1099Q
- 1099S
- 1099SA
These forms have minor formatting changes to accommodate the new format.
1099-NEC Form Changes
1099-NEC are used when business taxpayers to report payments of nonemployee compensation.
You must must complete this form to report any payment of $600 or more to a payee such as a contractor, freelancer, attorney and others.
For the 2022 Tax Year, 1099-NEC forms are now dateless.
You must now fill in the year on each 1099NEC form for 2022. If you use software to print forms, you need to update your system to accommodate this important change.
Other 1099-NEC Form Changes for 2022
There were minor changes to the 1099NEC form for 2022, mainly to accommodate the dateless format change. There were minor border shifts, a new box for the year.
There were also verbiage changes to the instructions, including text additions and deletions, as well as removing language about a specific year.
Generally, this form is due by January 31st – to be mailed to the recipient and mailed or e-filed with the IRS.
There is no automatic extension for this form but may be available under certain hardships.
Nonemployee compensation may be subject to backup withholding if a payee has not provided a taxpayer identification number to the payer or the IRS notifies the payer that the TIN provided was incorrect.
More information about this form can be found here: Form 1099-NEC, Nonemployee Compensation
1099-MISC Form Changes
2022 Changes to 1099-MISC Forms
There is a NEW, dateless format for 1099MISC forms in 2022. You must fill in the year on each form. A software update is required.
In addition, some minor changes have occurred on the forms.
- Border shifts to accommodate dateless format
- New box with area to fil in the year
- Moved 2nd TIN box to be under FACTA filing requirement and adjusted the box sizes, etc. accordingly
- Minor verbiage changes to instructions, removing year references
1099-K New Requirements
For tax year 2022, individuals, partnerships, LLCs, and corporations that earn $600+ through various online venues will start receiving Form 1099-K, Payment Card and Third-Party Network Transactions, on which that income will be reported to themselves and the IRS.
This change will substantially increase the number of Forms 1099-K required to be filed with the IRS and furnished to recipients in early 2023.
As the result of a provision in the American Rescue Plan Act of 2021, if a TPSO—or its electronic payment facilitator, or EPF—makes payments totaling more than $600 in a calendar year to a payee, it will be required to report those payments on a Form 1099-K. Importantly, many Web 2.0 e-commerce websites and gig-economy services are TPSOs for Form 1099-K reporting purposes.
1099 Rules that can make or break you
Here is a great article from Entrepreneur Magazine about who is required to file 1099 forms and why, the exceptions and how you can be proactive about 1099s to protect your business from large penalties.
W2 Changes for 2022
Due Date for W2 Copy A
January 31, 2023 is the deadline for W-2 Forms for tax year 2022.
This includes: W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA. The due date is now January 31 whether you file using paper forms or electronically.
You no longer get more time to e-file or print and mail copies to the SSA.
Possible New E-Filing Requirements
The IRS is considering changing the e-filing threshold to 100+ total 1099 & W2 forms per payer. They will make this decision by November. Stay tuned to Discount Tax Forms for details…
DiscountEfile.com helps you get it all done, easily!
Good News!
There were no major changes to W2 forms for 2022.
1099 Filing Guide
1] Which 1099 Form to Use
1099-NEC forms have replaced 1099-MISC
You must file a 1099NEC if you’ve paid $600+ to an individual who is not an employee during the tax year.
There are many other types of 1099 forms used for other purposes. Here is a list.
2] Number of 1099 Parts
The number of parts you need is based on which government agencies you need to file with – Federal, State, and/or City.
Typical 1099 Parts:
– Copy A: Federal Government (Red Copy)
– Copy B: Recipient Copy
– Copy C/2: Payer or State Copy
3-Part States
AK, CA, FL, GA, IL, IN, IA, KY, LA, MD, MI, MO, NV, NH, NM, NY, OR, SD, TN, TX, VT, WA, WY
4-Part States
AL, AR, AZ, CA, CO, CT, DE, DC, GA, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MO, MS, MT, NE, NJ, NM, NC, ND, OH, OK, OR, PA, RI, SC, UT, VT, VA, WV, WI
5-Part States
AL, AZ, CO, CT, DE, HI, ID, ME, MA, MN, MS, MT, NE, NC, ND, OH, OK, PA, SC, UT, WI
3] Type of Paper
Preprinted 1099 Forms
Preprinted forms are for software that only prints the data. Boxes are preprinted on the form and recipient instructions are preprinted on the back.
Blank 1099 Paper
Blank perforated 1099 paper is for software that prints form boxes and data. Recipient instructions can be printed on the back. If they aren’t, you must supply them per IRS regulations.
Carbonless 1099 Forms
Continuous, pin-fed 1099 forms can be used with typewriters or dot-matrix printers. All parts are ‘stacked’ on top of each other for fast printing and mailing.
Pressure Seal 1099 Forms
Ideal for printing a large volume of 1099 forms with pressure seal systems.
Don’t Forget 1099 Envelopes
Use compatible envelopes to ensure the recipient and return addresses show through the windows correctly.
1096 Transmittal Forms
When mailing 1099 Copy A forms to the IRS, include one 1096 form for each payer. This form summarizes all of the 1099-MISC submitted by the payer.
W2 Filing Guide
1] Government Requirements
The number of W2 parts needed depends on which government agencies you must report to.
Federal Only = 4 Parts
Federal & State = 6 Parts
Federal, State & City/Local = 8 Parts
4-Part States
AK, FL, NV, NH, SD, TN, TX, WA, WY
6-Part States
AL, AZ, AK, CA, CO, CT, DC, DE, GA, HI, ID, IA, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, NE, ND, NJ, NM, NY, OH, OK, OR, PA, RI, SC, UT, VA, VT, WI, WV (add extra parts for city withholding taxes)
8-Part States
AL, DE, KY, MD, MI, MO, NY, OH, PA
2] Software Functionality
Your W-2 Software will determine which forms to use.
Each software supports different tW-2 layouts. First, check to see if you should use blank W-2 paper or preprinted forms, then determine which layout you need. Many systems support Official W2 Forms, as well as 2up, 3up or 4up condensed formats.
The best way to ensure compatibility is to print a sample form and use it to compare when shopping.
Preprinted W2 Forms are for software that prints the only the employee data. Boxes are preprinted on the form and employee instructions are preprinted on the back.
Blank W2 paper is for software that prints the boxes and data. Employee instructions are often printed on the back. If they aren’t, you must supply them per IRS regulations.
Don’t Forget W2 Envelopes
Use compatible envelopes to ensure the employee and return addresses show through the windows correctly.
W-3 Transmittal Forms
When mailing W2 Copy A forms to the SSA, include one W3 form for each payer. This form summarizes all of the W-2 forms submitted by the employer.
2up W-2 Forms
2 Forms per page; ideal for 4pt forms
Print 1 sheet for each employee:
Copies B & C
NOTE** All Government Copies MUST be printed in 2up layout.