2025 payroll year-end checklist

A sample checklist of items to consider for 2025 and 2026, and state charts to guide you through the Form W-2 and electronic filing requirements that apply.

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 Form W-2 and electronic filing requirements that apply.

What’s included:

  • Ernst & Young LLP’s sample 2025 payroll year end checklist
  • Table 1: 2026 federal holidays
  • Filing electronically for tax year 2025
  • Table 2: Federal electronic filing due dates for 2025
  • Table 3: Special wage payments from A to Z — sample list 
  • Table 4: 2025 state Form W-2 requirements
  • Year-end employment tax reporting compliance

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