Form W-2 Reporting Deadlines – IRS TY 2019

SSA Filing Deadline

The deadline for IRS Form W-2 reporting with the Social Security Administration (SSA) by paper or electronically is January 31, 2020.

If you are or think you will be unable to submit your Form W-2 reporting by the deadline, you should request an extension as soon as possible by submitting a Form 8809, Application for Extension of Time to File Information Returns. Automatic extensions are no longer granted by the SSA.

Please note that if you have over 250 Forms W-2 to file, they must be submitted electronically.

Corrections using Form W-2c do not have a specific deadline, but it is recommended to get them submitted as soon as possible.

Employee Copy Deadline for Form W-2 Reporting

The deadline for furnishing employee copies of Form W-2 is January 31, 2020.

There are a few exceptions to this deadline, including:

If an employee was terminated before December 31, 2019, copies may be furnished to the employee at any time after the employment ends, but still no later than January 31, 2020.

Copies must also be furnished within 30 days of the Form W-2 being requested by the employee or within 30 days of their final wage payment.

Forms may be distributed by paper or electronically, but only if the employee has consented to receive the form electronically.

State Deadlines

In addition to submitting to the SSA, you should be aware of your state or locality’s W-2 reporting requirements. W-2 requirements vary by state.

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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