Employers must also supply employees with copies B, C, and 2 of Form W-2 by today (January 31, 2023).
The IRS reminds employers of the January deadline for filing Forms W-2 and other pay statements. Filing these records on time helps companies avoid late-filing fines, assists employees in filing their income tax returns, and prevents tax fraud.
Employers must file with the Social Security Administration copies of their 2022 Form W-2, Wage and Tax Statements, and Form W-3, Transmittal of Wage and Tax Statements, by January 31, 2023. This deadline applies to all W-2 and W-3 forms, whether filed on paper or electronically.
Employers must also supply employees with copies B, C, and 2 of Form W-2 by January 31, 2023. See General Instructions for Forms W-2 and W-3 for further information on submitting Form W-2.
On all forms, use the same employer identification number.
Employers must ensure that the employer identification number (EIN) on their wage and tax statements (Forms W-2, W-3, and so on) and payroll tax returns (Forms 941, 943, 944, and so on) match the EIN assigned to their business by the IRS.
On forms requesting an EIN, do not enter your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN). On any of the forms, do not abbreviate the employer’s EIN or the employee’s SSN.
Employers should read General Instructions for Forms W-2 and W-3, Specific Instructions for Form W-3, Box h—Other EIN utilized this year if they used a different EIN (including a previous owner’s EIN) on their payroll tax returns than the EIN listed on their W-3.
Using a different company’s EIN or filing wage and tax statements and payroll tax returns with conflicting EINs may result in fines and delays in the processing of an employer’s returns. Even if an employer employs a third-party payer (like a Certified Professional Employer Organization, Professional Employer Organization, or other third parties) or a separate organization inside their firm to file these documents, the name and EIN on all statements and forms filed must be uniform and precisely match the EIN the IRS provided to their business.
Publication 15, (Circular E), Employer’s Tax Guide, has more information on third-party arrangements.
Employers may request a 30-day extension to file Forms W-2 with the Social Security Administration by filing Form 8809, Application for Extension of Time to File Information Returns, by January 31. To be granted an extension, they must meet one of the criteria on Line 7 of Form 8809. Form 8809 and the General Instructions for Forms W-2 and W-3 contain more information.
Filing Form 8809 does not prolong the deadline for providing employees with wage statements. A separate extension of time to provide Forms W-2 to employees must be filed by January 31. The General Directions for Forms W-2 and W-3 contain detailed information and instructions on how to file an extension of time to provide Forms W-2 to employees.
The IRS and SSA encourage all businesses to file electronically. It is the most efficient, accurate, and convenient method of submitting these forms. If an employer files 250 or more information returns, e-filing is required.
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