USAS Calendar Year-End

2025 Meeting Date: November 14, 2025

2025 USAS CYE Agenda

2025 Recording

Updated	Source	Category	Link/Document
Nov 14, 2025	SSDT	Presentation
	SSDT	Closing Procedures	USAS CALENDAR YEAR END CLOSING CHECKLIST
IRS updated January 2025	IRS	Supporting Documentation	General Instructions for Certain Information Returns (2025) Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G
IRS revised 4/2025	IRS	Supporting Documentation	Instructions for Forms 1099-MISC and 1099-NEC (last revised 04/2025)
IRS Rev. 9-2025	IRS	Supporting Documentation	IRS Publication 1220 for Tax Year 2025 - Specifications for Electronic Filing of Forms
IRS last updated page Oct 2025	IRS	Supporting Documentation	Filing Information Returns Electronically (FIRE)
IRS last updated page Dec 2024	IRS	Supporting Documentation	FIRE System Update Page (TCC)
2023	SSDT	Supporting Documentation	ITC Management
IRIS - Information Returns Intake System. New & only IRS system for (next) Tax Year 2026/Filing Season 2027.	IRS	Information for Tax Year 2026 (filed in 2027)	This link E-file information returns with IRIS will provide you with the following information: IRIS 101: Introductory Presentation to understand the new system (pdf). Link to Apply for an IRIS Taxpayer Portal TCC Also provides a step-by-step tutorial instructions for applying for an IRIS TCC.
October 2025	SSDT Newsletters	Article on IRS' FIRE & IRIS electronic filing systems.	October 2025 Newsletter - Volume 8 Issue 10

USPS Calendar Year-End

2025 Meeting Date: November 7, 2025

2025 USPS CYE Agenda

2025 Recording

Updated	Source	Category	Link/Document
Nov 3, 2025 Nov 3, 2025 Nov 7, 2025 Nov 3, 2025	SSDT SSDT SSDT SSDT	Closing Procedures Procedure Procedure Presentation	USPS Calendar Year End Closing Checklist W2 Digital Delivery Checklist W2C Checklist 2025 ITC USPS CYE
2025	SSDT	Supporting Documentation	W2 Processing: W2 Reconciliation Worksheet W2 Report Example W2 Form W2 Form Explanation
2024	SSDT	Supporting Documentation	Special Processing Situations: Third Party Sick Pay Example of Third Party Sick Pay Deceased Employee Final Payment Procedure Reimbursable Employee Expense Situations Effects of Special W2 Situations on Processing
2025	SSDT	Supporting Documentation	Helpful Links: Internal Revenue Service General Instructions for Forms W2 and W-3 Internal Revenue Service Publication 1537 Internal Revenue Service Publication 15-A Internal Revenue Service Publication 15-B Ohio Department of Taxation Indiana Department of Revenue Kentucky Department of Revenue Michigan Department of Treasury - Taxes Pennsylvania Department of Revenue West Virginia Tax Division Regional Income Tax Agency (RITA) Central Collection Agency (CCA) City Tax Rates Ohio School District Income Tax (OSDI) Rates
2023	SSDT	Supporting Documentation	ITC Management