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Rozes, Gouveia & Company, LLP

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Brittanie Rotondo

 

W-2 FILING REQUIREMENTS

 

The deadline for filing form W-2 along with form W-3 (transmittal form) with the Social Security Administration is January 31, 2018.

 

NOTE 1 - You should check your state filing requirements as some states have adopted the federal filing deadline for purposes of employer reporting.

 

NOTE 2 -  The filing deadline for distributing form W-2 to recipients is January 31, 2018.

 

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1099 FILING REQUIREMENTS

 

Annually your company may be required to file information returns with the Internal Revenue Service to report certain types of payments made by your company during the year.  The most common form 1099 is a 1099-MISC (Miscellaneous Income) generally used to report payments totaling $600 or more to independent contractors made by your company. 

 

For specific details regarding various IRS 1099 reporting forms please visit:

 

https://www.irs.gov/pub/irs-pdf/i1099gi.pdf

 

TASK - Copy B of the form 1099 issued to the recipient on or before January 31, 2018.

 

TASK - Copy A of the form 1099 along with a form 1096 (transmittal form) issued to the IRS is due on or before January 31, 2018.

 

NOTE:  Blank 1099 and 1096 forms can be obtained directly from the Internal Revenue Service or most office supply stores.

 

We are prepared to assist you in meeting your entity's 1099 compliance filing requirements if you so desire.  Please contact us in a timely fashion if you require our assistance so the above stated deadline can be met.

 

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NOTE - Filing a form 1099 on behalf of an independent contractor is important as, should the IRS challenge the classification (independent contractor vs. employee) and prevail, you will not be subject to certain penalties if in fact a 1099 form has been filed consistently on behalf of the independent contractor.  In addition to assessing a failure to file penalty (which can be significant) per form 1099 required to be filed, the IRS can subject the payment to back up withholding and assess the payer (assuming that the payer does not have a properly completed and signed form W-9 on behalf of the recipient).  The filing of a properly completed form 1099 alleviates this issue. 

 

Should you have any questions please contact us.

 

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Contact Us With Questions

401.941.0202 or toll free (outside RI) 888.286.2918

 

Steven D. Gouveia, CPA, ext 203     

Richard M. Chouinard, CPA , ext 202     

Brian S. Clavet, CPA, ext 205   

Rebecca L. Slaoui, ext 208          

Brittanie A. Rotondo, ext 206          

Donna L. Langevin, ext 201          

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Remember, when you can't afford to make a mistake, good advice is priceless.

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