Here are the key filing deadlines for Form W-2:
- January 31 – Employers must provide Form W-2 to employees by this date. This includes mailing or electronically delivering the form to all employees who worked for the business in the prior calendar year. January 31 is also the deadline for employers to file Form W-2 with the Social Security Administration (SSA), whether filing on paper or electronically. Employers must submit the form to the SSA by this date.
- Electronic Filing: Employers filing 10 or more W-2s are required to file electronically with the SSA. Electronic filing is often quicker and more secure.
Employees need the Form W-2 to accurately file their personal income tax returns. Individuals can typically begin filing their tax returns soon after receiving their forms.
If mistakes are made, employers must submit a corrected Form W-2 (Form W-2c) as soon as possible to avoid penalties and transmit Form W-2C electronically.
