- 1099’S DUE BY JANUARY 31, 2018 TO RECIPIENTS AND PAPER OR ELECTRONIC FILING TO IRS (RELATES TO 1099 MISC NON EMPLOYEE COMPENSATION LINE 7 – ALL OTHERS DUE FEBRUARY 28, 2018)
- 1099 REPORTING FOR AMOUNTS PAID IN EXCESS OF $600
- W2’S ARE DUE TO RECIPIENTS AND THE SOCIAL SECURITY ADMINISTRATION (NOT IRS) BY JANUARY 31, 2018
| FILING DATE | FINE PER W2/1099 |
| FILED UP TO 30 DAYS LATE | $50 |
| FILED MORE THAN 30 DAYS LATE | $100 |
| FILED AFTER AUGUST 1 OR NOT FILED AT ALL | $260 |
