Federal Roundup — Mon, Jan 26, 2026
IRS — W-2 filing to SSA (UPDATED timing for 2026):
What happened: Employer W-2s are due to the Social Security Administration on Monday, Feb 2, 2026 (Jan 31 falls on a Saturday).
Why it matters: Missing the deadline can trigger penalties; e-file systems get busy next week.
Who’s affected: All employers.
Dates/Deadlines: Feb 2, 2026.
Source: IRS — “Filing Forms W-2 to the SSA” (https://www.irs.gov/businesses/small-businesses-self-employed/filing-forms-w-2-to-the-ssa).
IRS — 1099-NEC to IRS (NEW reminder + weekend rule):
What happened: Form 1099-NEC is due Monday, Feb 2, 2026 (statutory date Jan 31, shifted by the IRS “next business day” rule).
Why it matters: Nonemployee comp reporting (contractors/gig) has no extension to March for paper filers; penalties escalate quickly.
Who’s affected: Businesses that paid $600+ to contractors.
Dates/Deadlines: Feb 2, 2026.
Source: IRS Instructions for 1099-NEC (due Jan 31) and “When a due date falls on a weekend” rule: https://www.irs.gov/forms-pubs/about-form-1099-nec and https://www.irs.gov/faqs/irs-procedures/due-dates/due-dates.
ACA Reporting — 1095-C/1095-B (NEW reminders):
What happened: Furnish ACA forms to employees by Mar 2, 2026; paper filing of many information returns (e.g., 1096+1099 aggs) also Mar 2, 2026; ACA e-filing due Mar 31, 2026.
Why it matters: ALEs (50+ FTEs) face separate ACA penalties; double-check TIN/name controls now to avoid error rejects.
Who’s affected: Applicable Large Employers and self-insured plan sponsors.
Dates/Deadlines: Mar 2, 2026 (furnish/paper) and Mar 31, 2026 (e-file).
Source: IRS General ACA Information Reporting page: https://www.irs.gov/affordable-care-act/employers/aca-information-center-for-applicable-large-employers-ales.
OSHA — Injury/Illness e-Submission (UPDATED annual deadline):
What happened: Establishments with 100+ employees in most industries must submit CY-2025 data (Form 300A, 301 & 300 fields per rule) by Mar 2, 2026 via OSHA’s Injury Tracking Application.
Why it matters: Non-submission can bring citations; public posting of some data increases reputational risk.
Who’s affected: Most establishments with 100+ employees; certain high-risk NAICS at 20–249 employees also submit 300A.
Dates/Deadlines: Mar 2, 2026.
Source: OSHA ITA overview: https://www.osha.gov/injuryreporting.
USPS — No January 2026 postage increase (NEW confirmation):
What happened: USPS did not raise market-dominant rates this January; next adjustment isn’t slated until at least July 2026.
Why it matters: Keeps shipping/mailing quotes steady through spring; revisit pricing models closer to July.
Who’s affected: E-commerce, catalogs, nonprofits, invoice mailers, and any ship-from-ND operations.
Dates/Deadlines: No change until mid-year window.
Source: Reuters update on USPS rate timing: https://www.reuters.com/world/us/us-postal-service-not-raising-stamp-prices-january-2026-2025-12-16.