New recordkeeping and reporting requirements for qualified tips and qualified overtime. Definition of qualified tips • Definition of qualified overtime and how to compute it. How Social Security resources can be used to prepare, submit, and correct W-2 forms Due dates for filing and furnishing W-2 Forms and penalties for non-compliance Penalties for late or incorrect W-2 Forms: Due diligence procedures to avoid penalties Actions to be taken before year end to avoid employee information errors Forms W-2 and W-3 line by line: What goes in all those boxes? New Box 12 codes for 2026 Changes made to current Forms W-2 and W-3 The common W-2 errors, how to avoid them and how to correct them What to do when an employee’s name or tax ID number is incorrect Methods to reconcile Forms W-2 and 941 and what to do if differences are discovered

OSHA's enforcement priorities and inspection trends for 2026 How OSHA selects employers for programmed, complaint-driven, referral, fatality, and catastrophe inspections Preparing for an OSHA inspection before a compliance officer arrives Understanding employer rights and responsibilities during inspections Best practices for opening conferences, facility walk-arounds, employee interviews, and closing conferences Preparing OSHA 300, 300A, and 301 injury and illness records for review Maintaining required written safety programs, training records, and hazard assessments OSHA's increased focus on injury and illness data, recordkeeping accuracy, and inspection targeting Key compliance updates related to Hazard Communication (HazCom), heat illness prevention, workplace violence, fall protection, lockout/tagout, and machine guarding Understanding OSHA citations, penalty classifications, abatement requirements, and the appeals process Common employer mistakes that lead to serious, repeat, and willful violations Developing an OSHA inspection readiness and compliance strategy for 2026

Be prepared for filing Form 1099 NEC and Form 1099-MISC Be aware of any changes to electronic filing for 2026 forms filed in 2027. Know the due dates for furnishing and filing information returns. Identify reportable payments and payees. Know when a 1099 is required. Be aware of the IRIS system and how to apply for an IRIS Transmitter Control Code (TCC). Be aware of common 1099 errors: Know how to avoid them and how to correct them. Understand how Form W-9 can assist in determining when a 1099 is required. Be aware of backup withholding requirements and “B” notices. Be aware of best practices such as TIN solicitation and TIN verification that can avoid or mitigate penalties for missing or incorrect vendor Tax ID numbers. Know when the payment card rules apply and how 1099 reporting is affected.