Employers Face New January 31 W-2 Filing DeadlineNov 16, 2016

The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement. Employers are now required to file Form W-2 with the Social Security Administration by January 31. This new filing deadline also applies to Forms 1099-MISC, used to report payments to independent contractors. Employers previously had time until the end of February to submit these forms.

In addition to filing:

There are changes in requesting an extension to file the Form W-2. Only one 30-day extension to file Form W-2 is available and this extension is not automatic. Form 8809, “Application for Extension of Time to File Information Returns”, must be completed by January 31 or as soon as it is determined that extension is necessary.

The new deadline will help the IRS identify errors on returns filed by taxpayers sooner. Receiving these W-2s and 1099s earlier will allow the IRS to verify the legitimacy of tax returns and to properly issue refunds to eligible taxpayers more quickly than in the past.

Please contact us with any questions related to this issue.

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