2025 Year-End Final Reminders

As you move through the final days of 2025 payroll processing, the steps that remain will determine how smoothly W-2s and year-end tax filings are completed in January.
 
This checklist focuses only on what still matters at this stage, including upcoming deadlines, processing timelines, and what to do if changes are still needed after year-end closeout has begun.

If Payroll Adjustments Are Still Needed

In some cases, employee or payroll information may need to be adjusted after the final scheduled payroll run in December. Common examples include bonus payrolls, third-party sick pay, taxable fringe benefits, employer-sponsored health insurance reporting, or voided and corrected checks.
 
If you did not submit a Year-End Hold Request Form by December 20 and still expect changes that will affect 2025 W-2s, contact our team as soon as possible.

Payroll for 2025 may already be moving through year-end closeout following your final December check date, but we can help you understand the next steps and what options may be available.
 
Please note that timing matters. Corrections or adjustments requested after January 2, 2026 require amended filings and cannot be processed until original quarterly returns and W-2s have been completed and filed. Processing of amended filings does not begin until February 2, 2026, and additional fees may apply.

Bonus Payrolls and Special Payments

If bonus or special payrolls are still pending before year-end, it is important to confirm processing timelines immediately.
 
Consider whether bonuses will be run with a regular payroll or issued separately, whether supplemental tax rates apply, and whether total payroll or tax liability thresholds may trigger wire funding requirements.
 
If bonus payrolls have not yet been scheduled, reach out right away to confirm feasibility and funding deadlines.

Wire Transfer Funding Requirements

Wire funding may be required if a single employee’s direct deposit reaches $100,000 or more, total company direct deposits reach $500,000 or more, or federal tax liability reaches $100,000 or more during a calendar month.
 
When required, funds must be received one business day before the check date by 10:00 AM CST. Payroll processing and tax payments cannot be completed until funds are received.

Late funding may result in penalties, late fees, and additional processing charges.

Holiday and Bank Closures to Keep in Mind

Payroll information must be submitted two business days prior to check date by 2:00 PM CST to ensure employees and tax agencies are paid on time. Be sure to factor in closures around Christmas Day and New Year’s Day when planning any remaining payroll activity.

January Deadlines and Processing Timelines

Key dates to keep in mind:
 
January 2, 2026: Last day to request changes without triggering amended filings
January 19, 2026: Deadline to submit 1099 information
January 31, 2026: Deadline to distribute W-2s to employees and 1099s to contractors
 
Requests submitted after January 2 will require amended filings and will be processed only after original forms have been completed.

W-2 Distribution Timeline

Printed W-2s will be prepared and shipped in late January. Electronic copies will be available through the employee portal by January 31, 2026. Due to year-end volume, expedited shipping is not available. Tracking information is typically available after January 26.

Thank You for Another Year

Thank you for trusting us with your payroll and tax processing needs throughout the year. We appreciate the opportunity to support your business and look forward to continuing our partnership in 2026.

If you have any questions, need clarification, or anticipate changes that may affect your year-end payroll, please contact our team as soon as possible before the office closes so we can assist you without delay.