What it is
The January 31 filings depend on December cutoff and on the contractor list. A checklist that starts in December keeps them from piling up.
This checklist covers cutoff, the contractor list and Form W-9s, the forms and returns with their tie-outs, and a table for open items.
When to use it
- In December for clients with payroll.
- When a client uses contractors.
- When closing a payroll engagement for the year.
What’s inside
- Client block with threshold
- December cutoff steps
- Contractor steps including W-9 and backup withholding
- Form and return steps with reconciliation and an open-items table
Standard cited
This template follows IRS due dates. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What are the January 31 filings?
The IRS employment tax due dates page lists Forms W-2 and W-3 to the SSA, Form 940 and Form 1099-NEC, each by January 31, with the next business day rule for weekends and holidays.
What is the contractor threshold?
For payments made after December 31, 2025 the IRS states $2,000 for Forms 1099-NEC and 1099-MISC. The checklist asks you to enter the amount for the year.
What if a W-9 is missing?
Backup withholding of 24% may apply under IRS Publication 15. See the Form W-9 procedure.
Related templates
- Form W-9 Collection and Backup Withholding Procedure
- Form 1099-NEC and 1099-MISC Payee Schedule
- Payroll Tax Deposit and Filing Tracker
- Year-End Close Checklist (Excel)
Last updated 11/06/2026. All free templates.