Stay Ahead of Payroll Tax Deadlines:

QBO, IRS & SSA Year-End Filing Guide

At Church Central Office, we know that payroll compliance can feel overwhelming—especially at year-end. Between payroll tax filings, annual IRS deadlines, and contractor reporting, even a small oversight can lead to penalties and unnecessary stress.

To help churches stay organized and compliant, we’ve created a quick-reference infographic outlining key QuickBooks Online (QBO) payroll tax deadlines along with important IRS and SSA requirements for W-2s and 1099s. Below is a deeper explanation of what those deadlines mean and how to prepare.

Why Payroll Tax Deadlines Matter for Churches

Churches have unique payroll considerations, but IRS deadlines still apply. Missing a filing or payment deadline can result in:

• IRS penalties and interest
• Corrected filings (and extra administrative work)
• Unnecessary stress for staff and leadership

Staying proactive is the best way to protect your ministry’s financial health.

Key QBO Payroll Tax Deadlines

If you use QuickBooks Online Payroll, many payroll tax filings and payments are automated—but only if payroll is set up correctly and reviewed regularly.

Don’t forget:

• Quarterly payroll tax filings (Form 941)
• Federal and state payroll tax payments (monthly or semiweekly, depending on IRS requirements)
• State unemployment and withholding filings

Important reminder: Automation does not eliminate responsibility. Churches should still review payroll reports, confirm tax payments processed successfully, and address notices promptly.

IRS Deadline: W-2 Forms

Forms for Employees by January 31
(2/2 because 1/31 falls on a Saturday)

If your church has employees, you must:

• Provide W-2s to employees by January 31 
• File W-2s with the Social Security Administration by January 31 
• This deadline applies whether you file electronically or by mail. Late or incorrect W-2s can lead to IRS penalties and employee frustration.

Preparation tip- Double-check employee details, taxable benefits, and payroll totals before filing.

IRS Deadline: 1099 Forms

For Contractors by January 31
(2/2 because 1/31 falls on a Saturday)

If your church paid independent contractors during the year, you may need to issue Form 1099-NEC.

Key points:

• 1099-NECs (nonemployee compensation) must be provided to contractors by January 31 
• 1099-NECs must be filed with the IRS by January 31
• Applies to most vendors paid $600 or more for services, especially those you pay directly (ie John Doe). This does not pertain to reimbursement of business expenses to employees.

Common church contractors include:

• Guest musicians or speakers
• Consultants
• IT or facilities contractors

Use the Infographic as Your Payroll Checklist

The infographic included with this post is designed to be:

• A visual checklist for payroll deadlines
• A training tool for church administrators
• A quick reference during busy year-end months

We recommend saving it, sharing it with your leadership team, and reviewing it quarterly.

_{*This infographic is provided by Church Central Office (CCO) for general informational purposes only and does not constitute legal or accounting advice. While it may be helpful for tracking certain deadlines, each church remains responsible for its own payroll, tax filings, and compliance requirements.}

How Church Central Office Helps

Our role goes beyond data entry. We help churches:

• Ensure payroll is set up correctly in QBO
• Review payroll tax filings and payments
• Prepare and file W-2s and 1099s accurately
• Reduce risk while freeing staff to focus on ministry

If you’re unsure whether your church is on track with payroll tax deadlines, W-2s, or 1099s, we’re here to help. Proactive review now can prevent costly corrections later.

Church Central Office exists to bring clarity, compliance, and peace of mind to church finances—so you can focus on what matters most: ministry.