Changes to W2 &1099 Forms for 2025
E-FILING REQUIREMENTS
If you have 10+ W2 and 1099 forms, combined, per EIN, you MUST electronically file Copy A with the IRS and SSA for the 2024 tax year.
This change was made in 2023 and still applies. It affects most businesses, and penalties apply if you don’t e-file – up to $300 per form!
Discount Efile makes it easy to e-file on time, plus print and mail recipient copies in one easy step.
1099 Changes for 2025
1099 Form Due Dates for 2025.
1099NEC forms must be mailed to recipients and e-filed or mailed to the IRS on or before February 2, 2026. (January 31 is on a Saturday)
For other 1099s, file by March 2, 2026, if you file on paper, or by March 31, 2026, if you file electronically.
The due dates for furnishing payee statements remain the same.
E-Filing Requirements
For the 2025 tax year, businesses with 10+ W2 and 1099 forms, combined, per EIN, are required to electronically file Copy A forms with the IRS or SSA. Learn More >
1099-NEC
Box 3 is now active. Other changes include update to revision date and recipient instructions.
1099-MISC
Box 14 is discontinued. Other changes include update to revision date and recipient instructions.
1098
“20” is removed from “For Calendar Year” field. Copy C was discontinued by IRS. Minor changes on form include update to revision date and minor text changes.
1099-S
“20” is removed from “For Calendar Year” field. Copy C was discontinued by IRS. Minor changes on form include update to revision date and minor text changes.
E-Filing Requirement Changes
The e-file threshold for the 2025 tax year is only ten (10) W2 and 1099 forms, combined, per EIN.
For example, if your business has to file 5 1099NEC forms and 5 W2 forms, you must e-file the red Copy A forms with the IRS and SSA by February 2, 2026.
This applies to ANY combination of 10 or more of ANY type of 1099 or W2 forms, except correction forms. Here is a great article with insights to the changes.
Penalties apply if you don’t – $60 per form if you file on time and up to $310 per form if you file late.
1099 Rules that can make or break you
W-2 Changes for 2025
Due Date for W2 Copy A
February 2, 2026 is the deadline for W-2 Forms for tax year 2025. (January 31 is on Saturday)
This includes: W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA. The due date is now January 31 whether you file using paper forms or electronically.
You no longer get more time to e-file or print and mail copies to the SSA.
E-Filing Requirements
For the 2025 tax year, businesses with 10+ W2 and 1099 forms, combined, per EIN, are required to electronically file Copy A forms with the IRS or SSA. Learn More >
W2 Efiling Requirement Changes
The e-file threshold for the 2025 tax year is only ten (10) W2 and 1099 forms, combined, per EIN.
For example, if your business has to file 5 1099NEC forms and 5 W2 forms, you must e-file the red Copy A forms with the IRS and SSA by February 2, 2026.
This applies to ANY combination of 10 or more of ANY type of 1099 or W2 forms, except correction forms. Here is a great article with insights to the changes.
Penalties apply if you don’t – $60 per form if you file on time and up to $310 per form if you file late.
Good News!
There were no major changes to W2 forms for 2023.