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taxmap/pubs/p80-010.htm#en_us_publink1000234032

10. Wage and Tax Statements(p15)


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Wage and Tax Statements

By January 31, furnish Copies B and C of Form W-2AS, W-2CM, W-2GU, or Form W-2VI to each employee. If an employee stops working for you during the year, furnish the statement at any time after employment ends but no later than January 31 of the next year. However, if the employee asks you for Form W-2, furnish it within 30 days of the request or the last wage payment, whichever is later.
taxmap/pubs/p80-010.htm#en_us_publink1000234033

Note.(p15)


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Employers in the Commonwealth of the Northern Mariana Islands should contact their local tax department for instructions on completing Form W-2CM.
taxmap/pubs/p80-010.htm#en_us_publink1000234034

When and where to file electronically.(p15)


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If you are required to file 250 or more Forms W-2AS, W-2CM, W-2GU, or Form W-2VI, you must file electronically. See the Instructions for Forms W-2AS, W-2GU, W-2VI and Form W-3SS or call the Social Security Administration (SSA) at 1-800-772-6270 for more information. You may also visit Social Security's Employer W-2 Filing Instructions and Information website at www.socialsecurity.gov/employer to electronically file your W-2s. File your 2009 wage and tax statements electronically by March 31, 2010.
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When and where to file paper forms.(p15)


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By March 1, 2010 (or when filing a final return if you make final payments before the end of the year), send your completed forms to the following locations.
If you need copies of Forms W-2AS, W-2CM, W-2GU, W-2VI, and W-3SS, see How To Get Forms and Publications on page 4.
If you go out of business during the year, give your employees their Forms W-2 by the due date of your final Form 941-SS. File Copy A with the SSA by the last day of the month after that due date.
If an employee loses or destroys his or her copies, furnish that employee copies of Form W-2AS, W-2CM, W-2GU, or W-2VI marked "REISSUED STATEMENT." Do not send Copy A of the reissued form to the SSA.
taxmap/pubs/p80-010.htm#en_us_publink1000234036

Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and W-3SS.(p16)


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If you need to correct a Form W-2AS, W-2CM, W-2GU, or Form W-2VI after you have sent Copy A to the SSA, use Form W-2c, Corrected Wage and Tax Statement. Furnish employees Copies B and C of Form W-2c. Send Copy A with Form W-3c, Transmittal of Corrected Wage and Tax Statements, to the SSA at the address shown on Form W-3c. For more information, see the  
Instructions for Forms W-2c and W-3c.
If a form is corrected before you send Copy A to the SSA, furnish the employee the corrected copies. Mark the original Copy A "Void" in the proper box and send the new Copy A as explained above. Only send the new Copy A to SSA; do not send the Copy A marked "Void." For more information, see the Instructions for Forms W-2 and W-3.