W-2 Filing Requirements

Employers must provide Form W-2 to each employee by January 31 and file copies with the SSA. W-2 reports wages, tips, and withheld taxes. Penalties apply for late or incorrect W-2s ranging from $60 to $630 per form depending on delay.

Source Agency
IRS

Last Verified
March 1, 2026

Next Review
May 30, 2026

View Official Source ↗

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