Form W-2 (Wage & Tax Statement)

The Social Security Administration requires employers to report wage and salary information for employees on W-2 Forms. Form W-2 is an annual statement employers send to employees and the SSA that provides information for tax filing purposes. This information includes gross wages, social security wages, federal income tax withholding, state income tax withholding, and tax benefits.

Learn More About W-2 E-filing

Form W-3 (Transmittal of Wage & Tax Statements)

Form W-3 is required to be sent to the SSA no later than the end of February, along with Copy A of each employee's W-2 Form per return. The totals for each item on the W-3 must equal the totals for all items on the accompanying W-2 Forms.

Read More About Form W-3


The Form W-2 Filing Process

Use the following flow diagram to learn more about the filing process & the various due dates for each filing requirement.



Form w2 Employer
Employer
Form w2 filing

W-2 Form Filing

Form w2
Recipient Delivery(Employee) W-2 Form

Employee Delivery

January
31

Due Date

Federal Filing (Send to SSA) W-2 Form

Federal Filing (Send to SSA)

E-file w2
State e-file W-2 Form

State e-file

Due Date

Depends on each state

Paper Filing W-2 Form

Paper Filing

if
>250 files

E-filing

January
31

Due Date

January
31

Due Date

Important Deadlines for the 2016 Tax Year

Jan

31

Tuesday

W-2 Form to all Recipients W-2 Form

Employee Copies Must Be Mailed

Jan

31

Tuesday

Paper Filing Deadline W-2 Form

Paper Copies Must Be Filed with the SSA

Jan

31

Tuesday

E-file Deadline W-2 Form

Electronic Copies Must Be E-filed with the SSA

More About E-filing Form W-2

How to E-file Form W-2