USAS Calendar Year End Closing Checklist

Helpful Links:

• Instructions for Forms 1099-MISC and 1099-NEC Introductory Material (last revised 01/2022)

• IRS Instructions for Forms 1099-MISC and 1099-NEC (last revised 01/2022)

• General Instructions for Certain Information Returns (2023) (Forms 1096,1097,1098,1099,3921,3922,5498 and W2-G)

• Fire System Update Page (TCC)

• IRS Publication 1220 for Tax Year 2023 (Electronic Filing of Forms 1099)

• Creating a 1099 (MISC & NEC) Submission Test File (OPTIONAL)

• Filing Information Returns Electronically (FIRE)

USPS Calendar Year End Closing Checklist

2023 W2 Information

• W2 Form

• W2 Form Explanation

• W2 Reconciliation Worksheet

  • W2 Reconciliation Worksheet Explained

Special Processing Situations

• Third Party Sick Pay

  • Example Third Party Sick Notification

• Deceased Employee Final Payment Procedure

• Reimbursable Employee Expense Situations

• Affects of Special W2 Situations on Processing

Helpful Links: 

• Internal Revenue Service

• W2 Instructions

• Internal Revenue Service Publication 15-A

• Internal Revenue Service Publication 15-B

• Internal Revenue Service Publication 15-T

• Ohio Department of Taxation

• Regional Income Tax Agency (RITA)

• Central Collection Agency (CCA)

• City Tax Rates

• Ohio School District Tax Income (OSDI) Rates