This article describes whee to get W-2 forms for employees, 1099-NEC forms for non-employees, and other types of 1099 forms.
Forms for Types of Payments
To report payments to employees, you must give them Form W-2, the annual wage and tax form they will need to complete and file their income tax returns. All non-employee payees receive a 1099 form. There are several types of 1099 forms you might need to give to someone, including:
Form 1099-MISC for various types of paymentsForm 1099-NEC for payments to non-employeesForm 1099-B for barter exchange incomeForm 1099-K for payment card and third-party network transactions
Use the 1099-NEC form to report payments to non-employees, attorneys (for fees), and other businesses. Use the 1099-MISC form to report payments to others, including royalties, rents, backup withholding, and prizes/awards.
Where To Get W-2 and 1099 Forms
Major office supply stores have packets of W-2 forms and 1099 forms. They might be available in your local store, or you can usually order them online. Your local accounting firm should have these forms also. If you do not have an accounting firm, it might be time to find a good CPA or other tax professional to help you with your business taxes. An accountant can take your payroll information and file W-2 forms and 1099 forms for you in addition to helping you complete your business tax return. Payroll software or a payroll processing service has all the information for filing W-2s and 1099 forms and they can file for you online. You can also find W-2 and 1099 forms on some versions of business tax preparation software. Read the descriptions of what’s included to be sure you can use the software to prepare these forms. You can also order these tax forms directly from the IRS. Go to their online forms ordering page for more information. Current forms are usually available after December 1.
When and Where To File W-2 and 1099 Forms
The deadline for giving W-2 forms to employees and 1099-NEC forms to non-employees is January 31 of the year following the tax year. This is also the date when the forms must be filed. W-2 forms must be filed with the Social Security Administration (SSA) and all types of 1099 forms must be filed with the IRS.
Filing W-2 and 1099 Forms Online
You can file W-2 forms online directly with the Social Security Administration through their Business Services Online portal. You can file 1099 forms and other 1099 forms online with the IRS through the Filing Information Returns Electronically (FIRE) system online. To use this system, you must be able to create a file in the proper format; you can’t use a scanned or PDF copy. If you file 250 or more of any one type of information in a year, you must file these forms online using the FIRE system.
Check the Year on Forms Before You File
W-2 forms and 1099 forms include a year date. The year is marked on the forms in black lettering. The IRS instructions for all of these forms also are for a specific year. Look for the form and instructions for the tax year you are reporting, not the year you are completing the form. Use a 2021 form when reporting payments for 2021. Check with your tax professional for any changes to employee pay from COVID-related benefits, including sick and family leave payments you might have mad. Double-check any changes to state laws that might affect an employee’s state income tax. Copy A of W-2 forms must be mailed to the SSA; the rest of the copies are kept by the employer or given to employees. This article by the SSA on Paper Forms W-2 & Instructions includes the mailing addresses for regular and certified mail and for private delivery services. The best strategy is to file late forms as soon as possible to avoid interest and penalties. You may be able to get an extension from the IRS using Form 8809 to the mailing address on the form.
