A new federal law, aimed at making it easier for the IRS to detect and prevent refund fraud, will accelerate the W-2 filing deadline for employers to January 31st.
New Jan. 31 Deadline for Employers
The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement for employers. They are now required to file their copies of Form W-2, submitted to the Social Security Administration, by January 31st. The new January 31 filing deadline also applies to certain Forms 1099-MISC reporting non-employee compensation such as payments to independent contractors.
In the past, employers typically had until January 31st to provide employees with a W2 form and the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms to the Social Security Administration. Now everything is due on January 31st.
From: IR-2016-143, Oct. 28, 2016
New Jan. 31 Deadline for Employers
The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement for employers. They are now required to file their copies of Form W-2, submitted to the Social Security Administration, by January 31st. The new January 31 filing deadline also applies to certain Forms 1099-MISC reporting non-employee compensation such as payments to independent contractors.
In the past, employers typically had until January 31st to provide employees with a W2 form and the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms to the Social Security Administration. Now everything is due on January 31st.
From: IR-2016-143, Oct. 28, 2016