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Tax Tip Tuesday: Changes to W-2 & 1099-MISC Due Dates

This week I want to remind you of some changes to due dates for W-2 and 1099-MISC forms that were first effective for 2016 and continue for the 2017 tax year. We will also discuss the current status of Iowa W-2 reporting requirements.

The Protecting Americans from Tax Hikes (PATH) Act of 2015 requires forms W-2, W-3, and 1099-MISC returns to report non-employee compensation, to be filed on or before January 31st of the year following the calendar year to which such returns relate.

For tax year 2017, Iowa has extended the new filing rules for W-2’s that were first effective for 2016.

  • Employers with 50 or more Iowa employees must electronically file W-2 forms with the state of Iowa. The due date is January 31, 2018.

  • Employers with less than 50 employees may, but are not required to, electronically file W-2 forms with Iowa. You do not need to send a paper copy to Iowa.

Disclaimer: The items included in the Tax Tip Tuesday Video Blog are informational only and are not meant as tax advice. Consult with your tax advisor to determine how any item applies to your situation. IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advise contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein

Previous Editions of Tax Tip Tuesday
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