Closing Checklist

• USAS Calendar Year End Closing Checklist

• IRS FIRE submission

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

-OR-

• IRIS submission

Supporting Documentation

• Helpful Links:

  • Instructions for Forms 1099-MISC and 1099-NEC Introductory Material

  • IRS Instructions for Forms 1099-MISC and 1099-NEC

  • General Instructions for Certain Information Returns (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)

  • Filing Information Returns Electronically (FIRE)

  • E-file Information returns with IRIS

Closing Checklist

• USPS Calendar Year End Closing Checklist

Supporting Documentation

• 2024 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