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

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.

Define what legally constitutes leave abuse—and what does not. Recognize common red flags without jumping to unsupported conclusions. Manage intermittent leave effectively and consistently. Use certifications, recertifications, and call-in procedures lawfully and strategically. Strengthen documentation to support defensible employment decisions. Navigate how long a job must be held open under FMLA and ADA requirements. Evaluate when extended leave may become an undue hardship. Conduct appropriate investigations into suspected leave misuse. Apply lawful discipline or termination when justified. Reduce exposure to FMLA, ADA, and Workers’ Compensation claims.

Understand the employer’s legal obligation to withhold tax. Know which employees are required to use the 2026 W-4. Know how to calculate withholding using both the current W-4 version and prior year W-4 Form Know how to use the IRS Income Tax Withholding Assistant for Employers Know what must or must not be included on each line of Form W-4 and how to identify invalid Forms. Know how to deal with special problems and situations related to Form W-4 such as non-resident alien forms, lock in letters, and invalid and questionable employee submissions. Be aware of the penalties for non-compliance. Know the record retention requirements.