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01 December 2025

Ernst & Young's 2025 payroll year-end checklist is now available

From tax filing to taxability, there is so much to consider when closing the year and starting anew, and with federal, state and local rules constantly changing, preparing a year-end payroll checklist is no simple task. To get you started, we have compiled a sample checklist of items to consider for 2025 and 2026, and state charts to guide you through the federal and state Form W-2 and electronic filing requirements that apply.

Our 2025 payroll year-end checklist includes:

  • A sample year-end checklist
  • 2026 federal holidays
  • 2025 federal Forms W-2/1099 electronic filing requirements
  • 2025 state Form W-2 filing requirements
  • Year-end employment tax reporting compliance

You can download the 2025 payroll year-end checklist here.

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Contact Information

For additional information concerning this Alert, please contact:

Workforce Tax Services - Employment Tax Advisory Services

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2025-2393

 

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