IRS Deadlines Employers Can’t Miss This Year-End

Year-end payroll runs on a handful of hard federal deadlines that don’t move for a business’s own internal timeline. Here’s every one that matters, in the order they land, so nothing gets discovered a week too late.

For the full week-by-week internal checklist leading up to these dates, see the Year-End Payroll Checklist, part of the Year-End Payroll and Tax Season Guide.

February 1, 2027: W-2s and 1099s to recipients

Employees must have their W-2 in hand by January 31, which rolls to the next business day when it falls on a weekend. In 2027 that’s Monday, February 1. Delivery can be by mail, secure portal, or both. The same deadline applies to Form 1099-NEC for independent contractors paid $2,000 or more during the year. This is the deadline most businesses already track, but it’s also the one with the least flexibility, since it’s a hard statutory date for both the employee-facing and IRS-facing copies.

February 1, 2027: Filing with the SSA and IRS

W-2s (via the Social Security Administration) and 1099-NECs (via the IRS) are also due to the government by January 31 (February 1 in 2027), the same date they’re due to recipients. This is different from some other IRS forms, where the agency deadline falls later than the recipient deadline, so don’t assume there’s extra runway here.

March 2, 2027: Form 1095-C to employees

Applicable Large Employers must furnish Form 1095-C to full-time employees by March 2, 2027, an automatic 30-day extension of the January 31 date that the IRS says won’t be extended further. This is later than the W-2 deadline, which is easy to lose track of once January 31 has passed and it feels like year-end is behind you.

March 1 or March 31, 2027: 1094-C and 1095-C filing with the IRS

The IRS filing deadline for Forms 1094-C and 1095-C is March 31, 2027 for electronic filers. Paper filers face an earlier deadline of February 28, which falls on a Sunday in 2027, so it moves to Monday, March 1. Confirm which filing method applies to your business, since the two deadlines aren’t the same.

Quarterly deadlines don’t pause for year-end

Form 941 (quarterly federal tax return) for Q4 is still due by January 31 (February 1 in 2027), the same day as W-2 distribution. It’s easy to let a recurring quarterly obligation slip down the priority list during a stretch already full of one-time year-end deadlines, but the Q4 941 doesn’t get an extension for that.

Frequently Asked Questions

This article is for general informational purposes only and is not legal, tax, or accounting advice. Filing deadlines can shift slightly year to year; confirm current dates at irs.gov before relying on them.

Disclaimer: Any product roadmap or future plans provided herein are for informational purposes only. They do not represent a commitment to deliver any material, code, feature, or functionality. Plans may change without notification. The development, release and timing of any features or functionality described remain at the sole discretion of Netchex, its affiliates, and partners. Netchex does not give legal, tax, or accounting advice. You are responsible for ensuring your use of Netchex product meets your individual business and compliance requirements.

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