Preparing for Year End 2026: Deadlines, W-2s and 1099s

When do W-2s and 1099s need to be distributed to workers?

W-2s and 1099s must be postmarked by February 1, 2027. Electronic copies must also be available on or before that date.

The statutory deadline is January 31, but January 31, 2027 falls on a Sunday, so the deadline moves to the next business day: Monday, February 1, 2027.

What should an employer do if an employee claims they did not receive their W-2 in the mail?

You should submit a support ticket to Warp for investigation and resending. Alternatively, the employer can provide an electronic copy from their records if the employee consents.

From a compliance standpoint, who is responsible for the accuracy and distribution of W-2s?

The employer is ultimately responsible for ensuring that W-2 information is accurate and distributed on time. Warp will assist by using payroll information provided by the employer to calculate and reflect wages and taxes in the W-2 boxes according to federal, state, and local rules.

What should employers do with a W-2 returned by the U.S. Postal Service due to an invalid address?

Do not open it. Keep the original postmark as proof of attempted delivery, which satisfies IRS compliance requirements. Employers should keep returned W-2s on file in case an employee later requests a copy. Double-check the address—if it was incorrect, resend the W-2 to the correct address. If the employee still works for the employer, they can also hand-deliver the returned W-2.

Can Warp send electronic W-2s to employees who have not consented if the employer is certain they don't want a mailed copy?

No. Employees must affirmatively consent to receive electronic tax documents. Without this consent, we must send W-2s by mail until employees update their delivery preference.

Will Warp support an individual who needs to switch between contractor and W-2 employee classification? Will they receive multiple forms?

Yes, Warp will complete and file the appropriate forms based on the payment type and worker classification. A worker classified as both a contractor and a W-2 employee in the same year will receive both a 1099-NEC and a W-2.

Can employees access electronic W-2s if they have not consented to receive them electronically?

Yes. An electronic version of the employee's W-2 will be available in their Documents in Warp. Employees who do not provide consent will receive a paper W-2 and still have the ability to access their W-2 electronically.

How long will employees have access to W-2 forms online?

Forms are always available through their employee profile which remains accessible even if the employee is inactive or the company cancels their Warp account.

Where are my W-2s? When will they be available?

To remain compliant, you must make these documents available for employees to view by February 1, 2027. Paper W-2s and 1099s are placed in the mail the week of January 18, 2027 and will be postmarked by February 1, 2027.

Why don't the W-2 amounts match my records?

W-2s may appear incorrect for several reasons. Most often, employees expect to see gross wages, but W-2s show taxable amounts. Before flagging an issue, verify that any pre-tax benefits are deducted from the employee's expectations. Discrepancies between employer records and W-2 amounts can also stem from historical payroll imports, incorrectly reported benefits or deductions, or taxation in the wrong state.

How do I report/correct specific W-2 boxes (retirement, HSA, benefits)?

Questions may arise about correctly reporting W-2 box amounts for retirement contributions, HSA, dependent care, and other benefits. First, verify that these amounts are set up on the employee's profile and being deducted—they should appear on the paystub. If they don't appear on the paystub, they won't be reflected on the W-2. If amounts should have been included but weren't on the employee's pay within the calendar year, submit a correction or explain to the employee why they weren't included.

How do I correct errors on W-2s?

When employees or employers discover incorrect information on an issued W-2 form, it's important to understand what needs to be corrected and why. You may request corrections from Warp's support team for several reasons.

How do I determine when wages were applied for my last payroll of the year?

The payday determines the year in which the wages are applied.

Example: If you processes bi-weekly payroll on 12/29/26 for pay period 12/20/26 to 1/2/27 with a pay date of 1/8/27. Because the pay date is in 2027, the wages would be applied to the 2027 tax year.

What is the last date a new employee or contractor can be added and still receive a 2026 W-2 or 1099?

Workers can be added to an existing company at any time. They will only receive a 2026 W-2 or 1099-NEC if they have a pay date on or before December 31, 2026. A worker added without a 2026 pay date will not generate a 2026 statement, and their first statement will be for the 2027 tax year instead.

Do year-end bonuses have to be processed during a certain processing window?

There is no special processing window for year-end bonuses. Off-cycle payrolls can be processed within the normal payroll approval window. However, it is best to plan ahead and ensure any bonus runs are planned out carefully to ensure there is time to capture them before year end.

What is the technical definition of the last day of the year? Are there any pay dates that fall on or before Dec 31, 2026?

The last date of the year is December 31, 2026. If a pay period is in December 2026 but the payday is in 2027, it will not be considered as 2026 wages.