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IRS.gov Website
Publication 80
taxmap/pubs/p80-010.htm#en_us_publink1000234032

10. Wage and Tax Statements(p15)

rule
By January 31, furnish Copies B and C of Form W-2AS, W-2CM, W-2GU, or 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.
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_publink1000234033

Note.(p15)

rule
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)

rule
If you are required to file 250 or more Forms W-2AS, W-2CM, W-2GU, or W-2VI, you must file electronically. See the General Instructions for Forms W-2 and W-3 or call the SSA at 1-800-772-6270 for more information. You may also visit Social Security's Employer W-2 Filing Instructions & Information website at www.socialsecurity.gov/employer to electronically file your Forms W-2. File your 2013 wage and tax statements electronically by March 31, 2014.
If you experience problems filing electronically, contact the SSA at 1-800-772-6270. To speak with the SSA's Employer Services Liaison Officer for your region, call 212-264-1117 (toll call) for the U.S. Virgin Islands or 510-970-8247 (toll call) for Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. You may also visit the SSA's Regional Employer Services Liaison Officers website at www.ssa.gov/employer/wage_reporting_specialists.htm.
taxmap/pubs/p80-010.htm#en_us_publink1000255278
Waiver.(p16)
You may request a waiver on Form 8508, Request for Waiver From Filing Information Returns Electronically. You must submit Form 8508 to the IRS at least 45 days before the due date of Form W-2AS, W-2CM, W-2GU, or W-2VI. See the Form 8508 instructions for more information.
taxmap/pubs/p80-010.htm#en_us_publink1000234035

When and where to file paper forms.(p16)

rule
By February 28, 2014 (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 Form W-3SS, see How To Get Tax Help, later.
taxmap/pubs/p80-010.htm#en_us_publink1000234036

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

rule
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. 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 General Instructions for Forms W-2 and W-3.
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." If you are required to file 250 or more Forms W-2c during a calendar year, you must file them electronically unless the IRS grants you a waiver. For more information, see the General Instructions for Forms W-2 and W-3.