Disclaimer: This information is provided for general reference only. Always verify filing and reporting details with your CPA or tax advisor before submitting forms. Cyncly does not provide tax or legal advice.
Overview
This article summarized U.S. and Canadian payroll tax form changes for the 2025 tax year (filed and processed in 2026). Use this article at the start of your year-end planning to confirm current U.S. and Canadian deadlines, thresholds, and e-file requirements for the 2025 tax year.
Select your region below to view specific updates.
Form W-2/W-3
- No layout redesign for 2025 (IRS Instructions for Forms W-2 and W-3).
- Extension Requestions: Must use Form 15397 (Application for Extension of Time to Furnish Statements to Recipients) This replaces the previous letter-bases request process. Requests must be faxed to the IRS (Information on form 15397).
Withholding Tables and Tip Reporting
- No changes to the 2025 individual income tax withholding tables.
- Reporting for tax-free overtime and tips is applied to the entire 2025 tax year. For 2025 tax reporting this will be entered in box 14.
Filing Deadlines
| Form Type | Employee/Recipient Copies Due | E-Filing Deadline | Notes |
|---|---|---|---|
| W-2/W-3 | January 31, 2026 | February 2, 2026 | Submit via SSA Business Services Online (BSO). |
| 1099-NEC | January 31, 2026 | February 2, 2026 | Submit via IRS IRIS system. |
| Other 1099 Types | February 17, 2026 | March 31, 2026 | Applies to non-NEX returns only. |
Penalties
Inflation-adjusted penalties apply for filings due after December 31, 2025 (IRS Instructions for Forms W-2 and W-3).
Electronic Filing
Employers filing 10 or more total information returns (W-2s, 1099s, etc.) are required to e-file (IRS E-File Requirements).
Key Action Items
- Verify RFMS and HR Update versions before generating year-end forms.
- Update internal calendars with the new 2026 deadlines.
- Ensure e-file credentials are active for SSA BSO and IRS IRIS.
- Confirm that extension requests use Form 15397.
- Monitor IRS announcements for late-year updates.
T4, T4A, and RL-1 Reporting
- No major redesign to T4, T4A, or RL-1 slips for the 2025 reporting year.
- Employers must file electronically if submitting 50 or more T4s (CRA Guidance RC4120: Filing Information Returns Electronically, T4/T4A).
- Electronic filing is recommended for all employers regardless of count.
Filing Deadlines
- Employee copies (T4, T4A, RL-1): Due February 28 2026.
- Electronic filing (CRA & Revenu Québec): Due the same day — February 28 2026 (CRA – T4 Information for Employers).
Federal and Provincial Tax Tables
- 2025 federal and provincial payroll deduction tables updated in CRA Publication T4032 and T4008 when released early 2025.
Québec
- Revenu Québec has not announced major changes to the RL-1 format or e-filing thresholds for 2025.
Key Action Items
- Verify updated CRA and RQ tables load with your HR Update.
- Mark Feb 28 2026 for both employee copies and e-filing.
- Validate T4 totals in CRA and RQ portals before submission.
- Archive all confirmation receipts for audit purposes.
If you plan to print and mail physical year-end tax forms, order your preprinted forms ahead of time to avoid delays.
United States
RFMS prints to standard IRS-approved laser forms for W-2 and 1099 reporting. These forms are not provided by RFMS.
They can be purchased from office-supply vendors or form suppliers such as Deluxe, Office Depot, or Staples.
Before ordering, confirm that the forms:
- Match the current tax year’s IRS layout (W-2 or 1099-NEC)
- Include the correct number of parts (for example, 4-part or 6-part W-2)
- Use compatible double-window envelopes for mailing
Note: Businesses that e-file may only need to print copies for employee or vendor distribution.
Canada
Employers who need to print T-slips (T4, T5018, etc.) can obtain blank forms directly from the Canada Revenue Agency (CRA).
You can:
- Request them online through the Canada Revenue Agency (CRA) website, or
- Call the CRA to have forms mailed to you.
Order early to allow time for delivery before running year-end processing.
References
- IRS – Instructions for Forms W-2 and W-3 (2025)
- IRS – Form 15397 (Application for Extension of Time to Furnish Statements)
- IRS – Newsroom: No Changes to 2025 Withholding Tables (OBBBA)
- IRS – E-File Requirements for W-2/W-3 Forms
- HR Morning – IRS Confirms W-2 Layout Unchanged for 2025
- CRA – T4 Information for Employers
- CRA – Payroll Deductions Tables (T4032)
- Revenu Québec – RL-1 Summary Guide
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