CWU: When are W-2 and 1099-MISC forms due to be filed?
A 2018 W2 or 1099-MISC form can be generated using CWU17. See the BSO website for information on when the SSA will begin accepting wage reports through their system. The due date for filing the 2018 Form W-2 with the SSA is January 31, 2019. This due date applies to both paper and electronic forms.
If you are reporting non-employee compensation payments in box 7, Form 1099-MISC must be filed on or before January 31, 2019. This due date applies to both paper and electronic forms.
For 1099-MISC forms that do not report non-employee compensation payments in box 7, the IRS allows for the following submission deadlines:
- If paper-filed, due by February 28, 2019.
- If electronically filed, due by March 31, 2019.
See Filing Information Returns Electronically (FIRE), General Instructions for Forms W-2 and W-3, General Instructions for Certain Information Returns, and "Employer's Tax Calendar" in Pub. 509, Tax Calendars for more information.