For tax year 2016, the new deadline for filing employer copies of Forms W-2 and 1099-MISC is January 31, 2017. In the past, employers had until February 28 to file these forms. The new filing date, stated in a new federal law under the Protecting Americans from Tax Hikes (PATH) Act of 2015, gives the IRS more time to identify and prevent refund fraud.
The January 31 deadline to furnish employee’s copies of Forms W-2 and 1099-MISC remains the same.