Which year-end tax forms must my business file?

Employer, SME

Employers paying wages, and businesses paying 600 dollars or more to a non-employee for services.

Yes, Form W-2 for each employee and Form 1099-NEC for each qualifying contractor.

Furnish the forms to recipients and file them with the SSA or the IRS.

medium (civil_penalty_per_violation)

Penalty amounts are adjusted for inflation: current amounts.

1. Collect Form W-9 from contractors
2. Prepare Forms W-2 and 1099-NEC
3. Furnish copies to recipients
4. File with the SSA and the IRS

January 31 of the following year.

• 26 U.S.C. 6041A
• 26 U.S.C. 6071(c)
• 26 U.S.C. 6051

sha256 dbeff3938e56067f7502dc6ece7400be4a6f9e2a50c395db425a0ebd8f169a77 · read 2026-10-15 · Source: NovaCopilot

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• agent:eu:business:vat-oss-distance-sales (business_agent)
• agent:us:business:futa-form-940 (business_agent)
• agent:us:business:payroll-tax-deposits (business_agent)
• agent:us:business:sales-tax-economic-nexus (business_agent)
• chain:us:tax:information-returns-1099 (sme_chain)