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IRS Early Due Dates for W-2, W-3 and Form 1099-MISC

Employers face a Jan. 31, 2018 due date for filing 2017 Forms W-2 and W-3 with the Social Security Administration. This date applies to both electronic and paper filers.

Form 1099-MISC is due to the IRS and individuals by Jan. 31 when reporting non-employee compensation payments in box 7. 

Penalties for failure to file correct information returns or furnish correct payee statements have increased and are subject to inflationary adjustments. These increased penalties became effective for information returns required to be filed after Dec. 31, 2015.