Annual & Q4 Payroll
2027-01-31
Annual payroll is due, which includes the following:

File Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. Provide Form W-2 to employees.
For Virginia employees, file Form W-2 with the Virginia Department of Taxation.

File a return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
For Virginia employees, file Form VA-6 with the Virginia Department of Taxation.
Provide Form 1098, Form 1099-MISC, Form 1099-NEC and Form W-2G to recipients.

Quarterly payroll is due, which includes the following:

Report Social Security and Medicare taxes and income tax withholding for fourth quarter (Form 941) if all of the associated taxes due weren’t deposited on time and in full
For Virginia employees, file Form VEC FC-20/21 and with the Virginia Employment Commission.
For Virginia employees with employers who file semi-weekly, file Form VA-16 and with the Virginia Department of Taxation.
