W-2 Issuance Deadline — January 31
Saturday, January 31, 2026
Employers must issue W-2s to employees and file with SSA by January 31, 2026.
Who must file or pay
All employers must furnish Form W-2 to employees AND file Copy A with the Social Security Administration by January 31.
What you need to know
January 31 is simultaneously the employee-copy and SSA-filing deadline for W-2s. This was unified in 2016 (under PATH Act) — previously the SSA deadline was later in February. Now both happen on the same day.
For S-Corp shareholder-employees (the most common TaxosAgent client structure), the W-2 must include both salary wages AND the health insurance premium amount in Box 1 (and Box 14 with code "SEHI"). Incorrect W-2 coding for S-Corp health insurance is one of the most common payroll errors Genie flags.
If you operate payroll through Gusto, ADP, or a similar provider, they file on your behalf but you are still responsible for verifying accuracy. TaxosAgent cross-checks W-2 data against your bookkeeping records during the annual review.
Failure-to-file penalties range from $60–$310 per W-2 depending on how late they are filed. If the IRS determines intentional disregard, the penalty is $630 per W-2 with no cap.
Required forms
- →Form W-2
- →Form W-3 (transmittal)
- →IRS e-file (W-2 filing is electronic-only for 10+ forms)
A licensed TaxosAgent professional reviews your situation before this deadline — so you maximize savings, not just compliance.
Book a strategy call→Free audit first →guaranteed, or your money back.
Other dates to know
Q4 2026 Estimated Tax — January 15, 2027
Fourth and final quarter 2026 estimated tax payment due January 15, 2027 — covering September 1 through December 31.
1099-NEC Issuance Deadline — January 31
Form 1099-NEC must be issued to contractors and filed with the IRS by January 31, 2026.
Form 941 Quarterly Payroll — Q1 April 30
Form 941 quarterly payroll tax return due April 30, 2026 (Q1) — subsequent quarters due July 31, October 31, and January 31.