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If you
file electronically Forms W-2 with the Social Security
Administration (SSA), the due date is extended to March 31.
Furnish Copies B,
C, and 2 of Form W-2 to your employees, generally, before January
31. You will meet the "furnish" requirement if the form is
properly addressed and mailed on or before the due date.
If employment ends
before December 31 of the previous calendar year, you may furnish
copies to the employee at any time after employment ends, but no
later than January 31 of the following year. If an employees
ask for Form W-2, give him or her the completed copies within 30
days of the request or within 30 days of the final wage payment,
whichever is later.
File Copy A with
the SSA generally by February 29. Send all Copies A with Form W-3,
Transmittal of Wage and Tax Statements. However, if you file
electronically, the due date is March 31.
Time Extension
Forms W-2 (Copy A) prepared on paper and/or
electronically must be filed with the SSA. IRS/ECC does, however,
process extension of time to file
requests (Form 8809, Application for Extension of Time To File
Information Returns) for Forms W-2(Copy A) and requests for an
extension of time to furnish the employee copies of Form W-2.
You may
also request an extension of time to furnish Forms W-2 to employees
by sending a letter to:
IRS - Enterprise Computing Center - Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
Mail your
letter on or before the due date for furnishing Forms W-2 to
employees. It must include:
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Your
name and address,
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Your
employer identification number (EIN),
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A
statement that you are requesting an extension to furnish "Forms
W-2" to employees,
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The
reason for delay, and
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Your
signature or that of your authorized agent.
Please send an e-mail to
info@1099fire.com with any comments you might have. |