The 2027 HR & Tax Compliance Calendar

Tax year 2026 is the first filing season without the IRS FIRE system. Every electronic 1099, 1098, W-2G, and 1042-S now goes through IRIS, which requires its own Transmitter Control Code (TCC). If you file through a provider, confirm they're IRIS-ready well before February 1.

Employees who claim exemption from federal income tax withholding must submit a new Form W-4 each year by February 15 — which lands on Presidents Day in 2027, so the deadline shifts to the next day. HR should send reminders in late January and set an internal deadline to collect updated forms on time.

You can furnish Form 1095-C on request instead of mailing it to every employee. To use this option, post a clear, easy-to-find notice on your website by March 2, 2027 saying employees can request their 2026 form, and send it within 30 days of any request. The notice has to stay up through October 15.

April is the first quarterly filing month — Form 941 for Q1 is due by April 30. Before you submit, reconcile all federal tax deposits against your Form 941 to catch discrepancies early and avoid IRS notices or penalties.

While reviewing, confirm that Line 2 (Wages, tips, and other compensation) exactly matches your payroll register for the quarter — this is one of the most common mismatch errors.

The current Form I-9 (edition 01/20/25) expires May 31, 2027. Watch USCIS this spring for a new edition or an extended expiration date, and confirm your electronic I-9 system will switch versions on time.

While you're reviewing onboarding ahead of seasonal hiring, check that your packets still collect state new hire paperwork and any local wage notices, and that your E-Verify and recordkeeping procedures are current.

June is a good time to review and update your employee handbook and workplace policies. Make sure policies for paid sick leave, leave of absence, and remote or hybrid work are in line with recent state and federal law changes.

Employers should also verify compliance with any pay transparency or salary range posting laws that have recently taken effect.

July 1 is when many states and localities roll out new minimum wage rates, making this the month to double-check your pay practices. Update your payroll system with the new rates — including special rules for tipped employees and remote workers in different jurisdictions — and review your overtime calculations.

August is an ideal time to review your new hire reporting compliance processes. Confirm that new hire reports are being submitted within the required timeframe (usually within 20 days of hire) and to the correct state agency — especially if you have remote workers in multiple states.

Audit your procedures for child support withholding and garnishment orders to ensure timely setup and payment.

September is the right time to prepare for open enrollment. Finalize employee contribution amounts and confirm your plans meet ACA affordability for the upcoming plan year. 

Dependent care and commuter benefit plans should undergo nondiscrimination testing now to allow time for any needed corrections before year-end.

October is Cybersecurity Awareness Month, making it the perfect time to review your payroll and HR data security practices. Ensure that sensitive employee information, such as Social Security numbers, direct deposit information, and benefit election data, is encrypted and access-controlled. Enable multi-factor authentication (MFA) on all payroll and HRIS systems where available.

November is the month to reconcile paid time off (PTO) balances and communicate any “use it or lose it” deadlines to employees in writing.

It's also the right time to calculate the value of taxable fringe benefits — including personal use of company vehicles, group-term life insurance over $50,000, and employee gifts — so they can be included correctly in year-end payroll runs.

December is all about closing the year on a clean slate. Confirm that your final payroll run includes bonuses and other special payments with the correct tax withholding. 

Additionally, ensure terminated employees have received all required final pay and PTO payouts in accordance with state law.