Reviewed and updated October 16, 2026
Prepare employee information before year-end
Check employee names, Social Security numbers, mailing addresses and payroll classifications against your records. Reconcile wages, withholding, taxable benefits and payroll adjustments before generating W-2s. A late correction is harder to resolve when employees have already filed their individual returns.
Confirm whether people paid as contractors actually meet the applicable worker-classification rules. Issuing a 1099 instead of a W-2 does not determine the correct classification.
Confirm both delivery and filing
Employers generally must furnish W-2s to employees and file the required wage information with the Social Security Administration by the applicable January deadline, subject to weekend and holiday adjustments. Use the instructions for the year being reported. Do not assume that sending employees a form completes the government filing.
Electronic-filing requirements can apply based on the aggregate number of covered information returns. Ask the provider to identify the filing method and give you acceptance evidence, not merely a screenshot showing that forms were prepared.
Keep a correction and notice process
Store payroll registers, year-end reconciliations and filing confirmations together. If a name, wage or withholding amount is wrong, determine whether Form W-2c and related corrections are required. Review state and local reporting separately because a federal submission may not resolve every jurisdiction.
Assign someone to monitor rejected filings and tax notices. Penalties depend on the nature and timing of an error, so avoid blanket penalty estimates. A short payroll review before the final run of the year is often the most useful way to find missing adjustments.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
