IRS Reminds Filers of January 31 Deadlines

November 30, 2018 Tom Hospod

The IRS has issued Notice 2018–231, which is intended to remind filers of the January 31 due date for Forms W-2, Forms W-3, and Forms 1099-MISC reporting non-employee compensation in box 7. This due date change was introduced pursuant to the PATH Act of 2015. These forms must be filed correctly and timely in order to avoid reporting penalties.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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