Major New 1099 and W-2 Filing Deadline

Businesses are required to file the 2025 W-2, 1099-NEC, and 1099-MISC forms to the Social Security Administration (SSA) and Internal Revenue Service (IRS), by January 31. This is regardless of whether the forms are filed electronically or by paper. Previously, filers had until March to electronically file some 1099s. It would be prudent to start preparing for these tasks sooner rather than later.

IMPORTANT: The IRS eliminated the automatic 30-day extension of time to file W-2 and 1099 forms. Previously, business filers could obtain an automatic 30-day extension by submitting Form 8809 to the IRS on or before January 31. Filers could also request an additional 30-day extension, pushing their e-file deadline to the end of May. This is no longer the case–automatic extensions are no longer be available when filing W-2 and 1099 forms for 2025.  To request an extension to file these forms, filers must request an extension by submitting Form 8809 to the IRS before the original due date. The IRS may grant a 30-day extension for filing information returns, but this is not automatic and requires approval. Additional extensions are generally not available except in cases of hardship or disaster relief.