California Employment Law Update – November 2016

California

New W-2 Filing Deadline for Employers

In the December 2016 issue of Tax News, the California Franchise Tax Board discusses that employers are now required to file their copies of Form W-2, submitted to the Social Security Administration, by January 31. The new January 31 filing deadline also applies to certain Forms 1099-MISC reporting non-employee compensation such as payments to independent contractors. In the past, employers typically had until the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms. In addition, there are changes in requesting an extension to file the Form W-2. Only one 30-day extension to file Form W-2 is available and this extension is not automatic. If an extension is necessary, a Form 8809 Application for Extension of Time to File Information Returns must be completed as soon as it is known that an extension is necessary, but by January 31. The January 31 deadline has long applied to employers furnishing copies of these forms to their employees and that date remains unchanged.