Gusto adjusts its payroll schedule at the end of each year to prepare W-2s, 1099s, and year-end tax filings. Knowing these dates ahead of time helps you pay your team on time, avoid last-minute payroll stress, and keep your practice's tax forms accurate.
These dates apply if you've run at least one payroll with a check date on or before December 31, 2026. All payroll deadlines are 4 p.m. PT.
Year-end forms Gusto files for you
| Form | Description |
|---|---|
| IRS Form 940 | Employer's federal unemployment annual return |
| IRS Form 944 | Employer's annual federal tax return |
| IRS Form W-2 | Employee wage and tax statement |
| IRS Form 1099-NEC | Payments to independent contractors |
| State annual reconciliation | Annual reconciliation return, filed if your state doesn't require quarterly returns |
| State W-2 | Employee wage and tax statement for your state, shared with employees along with their federal W-2 |
Review your draft tax forms
November 19, 2026: Draft 2026 W-2s and 1099s are available in the Documents section of Gusto. Drafts show the forms Gusto will file based on your current information, so you can spot and fix discrepancies before they're finalized.
Only admins can see draft forms. Employees and contractors see only the final versions once they're filed.
When you review your drafts, check:
- ID numbers
- Tax rates and tax frequencies
- Employee and contractor names, addresses, and Social Security numbers
- Employee data, wages paid, and taxes
Run your final 2026 payrolls
For your team to be paid in 2026, run your last regular payroll by the deadline for your payroll speed:
- December 24, 2026: Last day to run a 4-day direct deposit payroll. If you're usually on 4-day payroll, you may be able to switch to 2-day or next-day payroll if you're eligible.
- December 29, 2026: Last day to run a 2-day direct deposit payroll. Your account must be approved for 2-day payroll, or you can complete an expedite request for information (RFI).
- December 30, 2026: Last day to run a next-day direct deposit payroll. Your account must be approved for next-day payroll, or you can complete an expedite RFI.
Gusto is closed on December 25, 2026, and January 1, 2027.
Make final changes to 2026 payroll
January 1, 2027: Deadline for Gusto to make final changes to 2026 payroll. Changes made after this date may require amended tax forms.
Receive and share your final year-end forms
- January 12, 2027: Final 2026 W-2s and 1099s are available on your Company Documents page in Gusto. Employees and contractors can also view their forms in their own Gusto accounts.
- January 12, 2027: Deadline to share W-2s and 1099s with any employees or contractors who don't receive them electronically through their Gusto account.