Form W-2 Instructions & Tax Reporting Pointers
Form W-2 recipient filing requirements ensure employees receive accurate wage and tax information needed to file their income taxes. Employers must furnish a W-2 to each employee reporting wages, tips, and taxes withheld such as federal income tax, Social Security Tax, and Medicare Tax. It is critical that employee names and Social Security numbers are correct, as this information is used to track earnings and determine future Social Security benefits. Timely and accurate distribution helps maintain compliance and avoid penalties. Recipient copies are typically due by January 31 and must be filed with the IRS by January 31, with deadlines adjusted for weekends or holidays.
The W-2, Wage and Tax Statement, is used to report an employee’s wages, tips and other compensation. The form also captures the withholding for various taxes, such as income, Social Security and Medicare.
You’re required to issue a W-2 to each employee by January 31 for the previous tax year. January 31 is also the deadline that you must submit your file to the IRS.
With W-2s, it’s essential that the name and Social Security number (SSN) on the form match the SSN on the employee’s Social Security card. This match allows the proper recording of the worker’s earnings to their lifetime earnings records, which later becomes the basis for determining the eligibility and amount of Social Security benefits.
Be aware, too, that many states have W-2 filing requirements separate from federal filing requirements.
Applicable businesses: Any business with employees
When to file: W-2 forms must be furnished to recipients by January 31, and e-filed with the SSA by January 31 each year. State filing deadlines vary by state.
Not sure if a worker is an employee or contractor? Here’s help.
When using efile4Biz, if you select E-File Only at check out, we will electronically file your form with the Social Security Administration. You may then print out the W-2 on plain paper and deliver it to your recipient; make sure you include the correct copies and recipient instructions. However, if you select E-File, Print & Mail at check out, we will handle this for you sending the recipient copies via first-class mail.
Get additional information on completing a W-2 form here.
NOTE: When the due date falls on a weekend or legal holiday, the form due date is moved to the next business day.
Employers are required to furnish Copies B, C, and 2 of Form W-2 to employees that received wages, salary, tips, or other compensation, or had any taxes withheld, even if earnings were low, by the IRS deadline each year. This ensures employees have the necessary wage and tax information to complete their individual income tax filings accurately.
W-2 forms can be distributed either by mail or electronically, as long as the employer meets IRS requirements for consent and delivery. Electronic delivery must comply with specific IRS guidelines to ensure accessibility and security.
If errors are identified, employers should promptly issue a corrected form (Form W-2c) and provide updated copies to both the employee and the appropriate government agencies. If you furnished statements to your employees electronically for the original Form W-2, you must furnish the Form W-2c correcting such form electronically. Timely corrections help prevent filing discrepancies and penalties.
Common risks include late distribution, incorrect employee information, and failure to follow electronic delivery requirements. These issues can lead to penalties or delays, making accurate recordkeeping and validation an important part of the process.
Updated: 07/28/2026
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Review important W-2 requirements for employee filing.
Who: All businesses with employees
When: W-2 forms must be furnished to recipients by January 31, and e-filed with the SSA by January 31 each year. State filing deadlines vary by state
Where: To the IRS
Why: To report an employee’s wages, tips and other compensation
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