The IRS has issued a reminder of the January 31, 2018 due date for filing:

• Forms W-2 and W-3 for 2017 with the Social Security Administration (both electronic and paper versions)
• Form 1099-MISC by January 31 when reporting non-employee compensation payments in box 7

The IRS release notes that penalties for failure to file correct information returns or furnish correct payee statements have increased, and apply for information returns required to be filed after December 31, 2015.