Tax form guides · US and Canada · 2026
How to fill out payroll and tax forms
Box-by-box guides to the forms a small business files: what each line asks for, where the number comes from in your books, when it is due and what a late one costs.
US payroll
Quarterly and annual employment tax returns, the W-2 and its transmittal, the employee's withholding certificate, and the forms that correct a W-2 or a 941.
US contractors
The W-9 you collect before paying a contractor or landlord, the 1099s you send after the year ends, the Form 1096 cover sheet for paper filers, and the 1099-K your card processor sends you.
Canada payroll
Payroll remittances, the T4 and T4A slips and summaries, the Record of Employment and the TD1.
Canada contractors and investment income
The T5018 for construction businesses paying subcontractors, and the T5 a corporation files when it pays its owner dividends.
Canada sales tax
The GST/HST return: what goes on each line and where the figures come from.
Filing season at a glance
The 2026 forms filed in early 2027, and the dates that come round every month or quarter. When a due date falls on a weekend or holiday, the next business day counts; the dates below already apply that rule.
| Form | Country | Due | To |
|---|---|---|---|
| Form 941, Q4 2026 | US | Mon, Feb 1, 2027 (Feb 10 if deposits were on time) | IRS |
| Form 940, 2026 | US | Mon, Feb 1, 2027 (Feb 10 if deposits were on time) | IRS |
| Form W-2 and W-3 | US | Mon, Feb 1, 2027 | Employees and SSA |
| Form 1099-NEC | US | Mon, Feb 1, 2027 | Contractors and IRS |
| Form 944, 2026 | US | Mon, Feb 1, 2027 (Feb 10 if deposits were on time) | IRS |
| Form 1096 with paper 1099-NEC | US | Mon, Feb 1, 2027 | IRS |
| Form 1099-K (you receive it) | US | To you by Mon, Feb 1, 2027 | From your processor |
| Form 1099-INT | US | Recipients Feb 1; IRS Mar 1 paper, Mar 31 e-file | Recipients and IRS |
| Form 1099-MISC | US | Recipients Feb 1 (Feb 16 for boxes 8, 10); IRS Mar 1 paper, Mar 31 e-file | Recipients and IRS |
| Form W-4 for exempt employees | US | Tue, Feb 16, 2027 | You, from the employee |
| Form 941, Q1 2027 | US | Fri, Apr 30, 2027 | IRS |
| T4 slips and T4 Summary | Canada | Mon, Mar 1, 2027 | CRA and employees |
| T4A slips | Canada | Mon, Mar 1, 2027 | CRA and recipients |
| T4A Summary | Canada | Mon, Mar 1, 2027 | CRA |
| T5 slips and T5 Summary | Canada | Mon, Mar 1, 2027 | CRA and shareholders |
| T5018 slips and summary (calendar 2026) | Canada | Wed, Jun 30, 2027 | CRA |
| Payroll remittance (regular) | Canada | 15th of the month after payday | Receiver General |
| Payroll remittance (quarterly) | Canada | Jan 15, Apr 15, Jul 15, Oct 15 | Receiver General |
| GST/HST return, quarterly Oct to Dec 2026 | Canada | Mon, Feb 1, 2027 | CRA |
| GST/HST return, annual (individual, Dec 31) | Canada | Pay Apr 30, file Jun 15, 2027 | CRA |
| Record of Employment | Canada | 5 days after the pay period with the interruption | Service Canada |
For every other federal date in the year, see the 2027 US tax calendar and the 2027 Canadian tax calendar. Each form guide lists the official sources it was checked against.
What these guides cover
Each guide explains what the form is and who files it, the due dates and penalties, a line-by-line or box-by-box table showing where each figure comes from in your books, common mistakes, how to file it electronically, and what AcboBooks does and does not do for it. AcboBooks prepares worksheets and slips from your own records; it does not file or pay for you.
- US payroll in AcboBooks and the US paycheck calculator
- Canadian payroll in AcboBooks and the Canadian payroll calculator
- 1099, T4 and T4A slips in AcboBooks
- The small-business payroll guide
- GST/HST calculator
- Year-end hub, the W-2 and 1099 late-filing penalty calculator and the T4 and T4A late-filing penalty calculator
Questions
When are 2026 W-2s and 1099-NECs due?
Monday, February 1, 2027, to workers and to the SSA or IRS. January 31, 2027 falls on a Sunday, so the deadline moves to the next business day.
When are 2026 T4 and T4A slips due?
The deadline is the last day of February. February 28, 2027 is a Sunday, so slips and summaries filed by Monday, March 1, 2027 are on time.
Does AcboBooks file these forms for me?
No. AcboBooks prepares the figures from your own payroll and vendor records, prints worksheets and some slips, and exports an SSA EFW2 file for W-2s. You file and pay through the IRS, SSA, CRA or Service Canada yourself.
Last reviewed . General information, not tax or legal advice. Confirm with the IRS, SSA, CRA or Service Canada, or a tax professional, before you file.
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