Payroll/Personnel

The U.S. Postal Service has changed its rules about postmarking mail. Unless a customer requests a postmark at a Postal Service retail location, postmarks are no longer applied when mail is first received; they are stamped later during sorting and processing at regional distribution centers. As a result, mail could be postmarked several days after it is dropped off in a mailbox.

W-2 and 1099 forms must be postmarked by Feb. 2; 1095-C forms must be postmarked by March 2.

To ensure timeliness, agencies should:

• Pick up printed W-2s and 1095-Cs by the deadline in the calendar year-end checklist (CAPPS level 1 support staff can access the checklist via the CAPPS Service Desk).
• Request a postmark date at the post office when mailing tax forms.

Jan. 30 is the last day to adjust the 1099-reportable data and request 1099s in USAS.

Payments of $600 or more to a non-corporate payee for services or interest during a calendar year must be reported to the Internal Revenue Service on Form 1099-MISC (miscellaneous), Form 1099-NEC (nonemployee compensation) or Form 1099-INT (interest income).

See USAS Procedures for 1099 Reporting for Calendar Year 2025 (FPP E.001) for more information.