1099 & W-2 Filing Guide for Business
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Deadlines for 2022 1099 & W-2 Filing
January 31, 2023
All 1099 Recipient Copies B / C / 2 mailed to recipient
W-2 Employee Copies B / C / 2 mailed to employees
1099-NEC Copy A forms to IRS (via mail or e-file, which is required for 250+ forms)
W2 Copy A to IRS (mailed or e-filed)
February 28, 2023 – Paper 1099 Copy A forms to IRS
1099 Form Copy A, along with 1096 Transmittals, mailed to the IRS for all 1099 forms except 1099-NEC with non-employee compensation, which are due January 31.
March 31, 2023 – E-file 1099 forms with IRS
1099 Forms E-filed to the IRS, except 1099-NEC with non-employee compensation, which are due January 31.
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1099 Deadlines & 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
W2 Deadlines & 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.
Order a 1099 & W2 Filing Guide for 2022
Get all the official instructions, tips and tricks for filing and so much more!
1099 Filing Guide
Learn about the types of forms, number of parts required and the best filing methods.
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 are for software that only prints the data. Boxes are preprinted on the form and recipient instructions are preprinted on the back.
Blank 1099 form 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.
Continuous, pin-fed 1099 forms can be used with typewriters or dot-matrix printers.
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
Learn about the types of forms, number of parts required and the best filing methods.
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.
Decoding W-2 Formats
2up Forms
2 forms per sheet, all blank paper can include employee instructions on the back.
Use them for Official W2 forms (2 of the same copies) or condensed 2up employee Copies B/C for federal filing.
3up Forms
3 forms on a sheet, typically with a vertical size strip to remove before mailing.
Use for condensed 3up W2 forms for employees, Copies B/C/2 for federal and state filing.
4up Forms
4 forms on a single sheet, perforated into quadrants or horizontal sections depending on your software.
Use for 8pt W2 printing of employee Copies B/C/2/2 for federal, state and local filing.
Tips for Faster & Easier W2 Filing
Be sure that you use W2 forms compatible with your software! Check your software for supported formats:
- Preprinted forms (prints data on a pre-made form) or
- Blank paper (prints data and boxes on a perforated sheet)
- 2up, 3up or 4up forms
- Be sure your envelope windows match!
W3 Transmittal forms must be mailed with Red Copy A forms. We include a couple FREE W3 forms with each W2 order.
Online filing is an option! DiscountEfile.com lets you enter or import data, and then takes care of the rest. Your forms are e-filed with the IRS/SSA and mailed to employees automatically. With a few clicks, you're done! Learn more.