As a small business owner, you are required to issue a Form W-2 Wage and Tax Statement to all of your 2021 employees and a Form 1099 to all of your independent contractors by January 31, 2022. You should verify employees’ information for their W-2s. This includes names, addresses, and Social Security or individual taxpayer identification numbers. Indicate to PPG Partners or your payroll service provider — whoever prepares your W-2s — any changes or incorrect information as soon as possible. Form 1099 is used to report amounts paid to independent contractors. If you hired independent