> ## Documentation Index
> Fetch the complete documentation index at: https://docs.pluvel.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Year-end payroll

> W-2s, 1099s, and year-end requirements.

Every January, the same scramble: W-2s need to go out to employees, 1099s to contractors, and everything needs to be filed with the IRS — all by January 31.

Pluvel generates the forms automatically from your payroll data. You review them for accuracy, approve them, and we handle printing, delivery, and filing.

## Year-end timeline

| Date          | Task                                              |
| ------------- | ------------------------------------------------- |
| December 31   | Last day to run payroll for the tax year          |
| Early January | Review W-2 and 1099 data for accuracy             |
| January 31    | Deadline: W-2s to employees, 1099s to contractors |
| January 31    | Deadline: File W-2s and 1099s with IRS/SSA        |
| April 15      | Deadline: Annual tax returns                      |

## W-2s for employees

Every employee who received wages during the year gets a W-2 reporting:

* Total wages paid
* Federal income tax withheld
* Social Security and Medicare wages and taxes
* State and local taxes

### Review W-2 data

Before generating W-2s:

1. Go to **Payroll → Year-End → W-2 Review**
2. Verify each employee's:
   * Legal name and SSN
   * Current address
   * Total wages and taxes
3. Fix any errors
4. Click **Approve for Filing**

### Distribute W-2s

Pluvel provides W-2s to employees:

* **Electronic delivery** — Employees access via their Pluvel login
* **Paper mailing** — We mail printed copies

Employees can also download PDFs anytime after they're available.

### File with SSA

Pluvel electronically files Copy A of all W-2s with the Social Security Administration by January 31.

## 1099s for contractors

Contractors who received \$600 or more get a 1099-NEC reporting:

* Total payments made
* No withholding (contractors pay their own taxes)

### Review 1099 data

1. Go to **Payroll → Year-End → 1099 Review**
2. Verify each contractor's:
   * Name and TIN (from W-9)
   * Address
   * Total payments
3. Exclude any payments to corporations (if applicable)
4. Click **Approve for Filing**

### Distribute 1099s

Similar to W-2s:

* **Electronic delivery** — Contractors access online
* **Paper mailing** — We mail printed copies

### File with IRS

Pluvel e-files 1099s with the IRS by January 31.

## Fourth quarter filings

In addition to annual forms, Q4 filings are due:

| Form             | Due date   | What it covers   |
| ---------------- | ---------- | ---------------- |
| Form 941         | January 31 | Q4 payroll taxes |
| Form 940         | January 31 | Annual FUTA      |
| State Q4 returns | Varies     | Q4 state taxes   |

Pluvel files these automatically.

## Year-end payroll adjustments

### Bonus payments

If you're paying year-end bonuses:

* Run payroll by December 31 for the bonus to count in this tax year
* Use the off-cycle payroll option
* Bonuses are taxed at the 22% supplemental rate (federal)

### Corrections

If you discover errors after year-end:

* For W-2 errors: We file corrected W-2c forms
* For 1099 errors: We file corrected 1099s
* Contact support to initiate corrections

### Fringe benefits

Some benefits must be reported as taxable income:

* Personal use of company vehicle
* Group term life insurance over \$50,000
* Other taxable fringe benefits

Review these with your accountant before year-end.

## What employees need

Employees should:

1. **Verify their address** — Update if they've moved
2. **Check their SSN** — Report errors before W-2s generate
3. **Review withholdings** — W-4 may need updating for next year
4. **Access their W-2** — Available in Pluvel by late January

## What contractors need

Contractors should:

1. **Provide W-9** — Must be on file before year-end
2. **Verify TIN and address** — Ensure accuracy
3. **Keep records** — They need their own expense tracking for taxes

## Common year-end questions

<AccordionGroup>
  <Accordion title="What if an employee moved?">
    Use their December 31 address for W-2 purposes. They should update their address in Pluvel before year-end.
  </Accordion>

  <Accordion title="What if an employee quit mid-year?">
    They still get a W-2 for wages earned. Use their last known address, or they can pick up in person if you have current contact.
  </Accordion>

  <Accordion title="What if I paid a contractor less than $600?">
    No 1099 required. But you should still have their W-9 on file and keep records of payments.
  </Accordion>

  <Accordion title="What if an employee's name or SSN is wrong?">
    Fix it in Pluvel before generating W-2s. Get documentation (Social Security card) to verify the correct information.
  </Accordion>

  <Accordion title="When can employees expect their W-2?">
    Electronic W-2s are typically available by mid-January. Paper copies are mailed to arrive by January 31.
  </Accordion>
</AccordionGroup>

## Preparing for next year

After year-end:

1. **Review W-4s** — Remind employees to update if life circumstances changed
2. **Update pay rates** — Apply any raises
3. **Check benefit elections** — Update deductions for new plan year
4. **Review state registrations** — Register in any new states where you'll have employees

## What's next

<CardGroup cols={2}>
  <Card title="View W-2s" icon="file-lines" href="/features/payroll/w2">
    Access and distribute W-2 forms.
  </Card>

  <Card title="View 1099s" icon="file-lines" href="/features/payroll/1099">
    Access and distribute 1099 forms.
  </Card>
</CardGroup>