1. Kansas State University
  2. »K-State Research and Extension
  3. »KSRE Tuesday Letter
  4. »IRS Reminds of Earlier Deadlines

KSRE Tuesday Letter

Other publications

K-State Research and Extension
123 Umberger Hall
Manhattan, KS 66506-3401

January 16, 2018

IRS Reminds of Earlier Deadlines

Submitted by James Lindquist

A Tuesday Letter article, End of Year Tax Instructions for Local Units appeared in the December 5, 2017 Tuesday Letter.

Form Deadlines
Employers must send Copy A of Forms W-2, Wage and Tax Statement, and W-3, Transmittal of Wage and Tax Statements, to the Social Security Administration by January 31, 2018, for both paper and electronic forms.

The different filing deadlines for non-employee compensation 1099-MISC may be particularly confusing (most, if not all, Extension Unit 1099’s would be NEC). For Form 1099-MISC, Miscellaneous Income, here are the due dates:

  • If reporting non-employee compensation (NEC) in Box 7, both paper and electronic filings are due by January 31, 2018.
  • Forms 1099-MISC that do not report NEC must be filed by February 28, 2018, when filed on paper.
  • Forms 1099-MISC that do not report NEC must be filed by April 2, 2018, when filed electronically (March 31 is a Saturday).

NOTE: However, to avoid confusion, it is best to file everything by the January 31 deadline.