Employers must meet strict deadlines when filing Form W-2 to ensure employees receive accurate wage and tax statements. Missing these deadlines can result in IRS penalties, so here’s what you need to know.
📅 January 31 Filing Deadline
By January 31, employers must provide Form W-2 to all employees who worked for the business during the prior calendar year. This includes delivering the form either by mail or electronically.
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Deadline to File with SSA: Employers must also file Form W-2 with the Social Security Administration (SSA) by this same date.
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Electronic Filing: If you are filing 10 or more W-2s, electronic submission through the SSA is mandatory. Electronic filing is faster, more secure, and helps prevent errors.
⚠️ Corrected W-2 Forms (Form W-2c)
If an error is discovered after filing, employers must submit a corrected Form W-2 (W-2c) as soon as possible. Timely corrections help avoid additional penalties and ensure employees can file accurate tax returns.
🧾 Why Meeting the Deadline Matters
Employees rely on Form W-2 to file their annual personal income tax returns. If deadlines are missed, employees may face delays in receiving refunds, and employers may face IRS late filing penalties.
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