Payroll taxes
W-2 deadline: January 31 rule, 2026 and 2027 dates, extensions and penalties
Form W-2 is due to employees and the SSA by January 31, moved to the next business day on weekends: February 2, 2026 for 2025 wages. Extensions on Forms 8809 and 15397, the 10-return e-file rule and the 2026 and 2027 late penalties.
Prepared by Aldro Accounting · Updated · Sources checked
The quick answer
Employers must give Form W-2 to employees and file Copy A with Form W-3 at the Social Security Administration by January 31, or the next business day when January 31 is a Saturday, Sunday or legal holiday. For 2025 wages the IRS set the date at February 2, 2026 for both paper and electronic filing. Extensions are not automatic.
The January 31 rule
Form W-2 has two deadlines that fall on the same day. Copy A goes to the SSA with Form W-3, and Copies B, C and 2 go to each employee. The IRS instructions say all Forms W-2 must be given to employees by January 31.
If a filing or furnishing date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. A legal holiday means one in the District of Columbia. That's why 2025 Forms W-2 and W-3 were due February 2, 2026, whether filed on paper or electronically.
Scroll sideways to see all columns.
| Wages for | File with the SSA | Give to employees |
|---|---|---|
| 2025 | February 2, 2026 | February 2, 2026 |
| 2026 | January 31, 2027, or the next business day if it is a weekend or legal holiday | Same date |
The furnish rule is met if the form is properly addressed and mailed on or before the due date. A return or form postmarked by the USPS, or sent by an IRS-designated private delivery service, on or before the due date counts as on time.
Employees who leave, businesses that close
If an employee asks for Form W-2 after leaving, the employer gives the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later.
An employer that terminates its business provides Forms W-2 for that year by the due date of its final Form 941 or 944, and files them with the SSA by the same date.
Third parties that pay sick pay and are liable for the taxes give each employee a Form W-2 by January 31 of the following year.
Who needs a W-2
Every employer engaged in a trade or business that pays remuneration, including noncash payments, for an employee's services files Form W-2 for each employee.
For 2025 wages, a W-2 is required when any income, Social Security or Medicare tax was withheld, or when $600 or more was paid even with no withholding. P.L. 119-21 raises that no-withholding threshold to $2,000 for payments after 2025, adjusted for inflation after 2026.
Box 4 and box 6 show the employee's Social Security and Medicare tax. For 2026 the Social Security rate is 6.2% each for employee and employer on wages up to $184,500, and Medicare is 1.45% each with no limit. Employers also withhold 0.9% Additional Medicare Tax on wages over $200,000 in a year.
E-filing and electronic copies
To see whether e-filing is required, add the number of Forms W-2 to the other information returns the employer must file in the calendar year. If the total is at least 10, all of them must be e-filed. A waiver can be requested on Form 8508 at least 45 days before the W-2 due date.
The SSA's Business Services Online accepts Forms W-2 electronically. If an employer uses its W-2 Online service, the SSA generates the Form W-3 data from the submission.
Employee copies can be furnished electronically. Each employee must consent, on paper or electronically, and the employer must tell employees the hardware and software needed. Forms can't be sent electronically to anyone who hasn't consented.
Employers keep a copy of Copy A and Form W-3 for at least 4 years.
Extensions: Form 8809 and Form 15397
Extensions to file Form W-2 with the SSA are not automatic. An employer may request one 30-day extension by submitting a complete Form 8809 before the due date. The IRS grants it only in extraordinary circumstances or catastrophe, such as a natural disaster or a fire that destroys the records needed for filing.
Extending the time to give employees their copies is a separate request. The employer faxes a completed, signed Form 15397. These requests aren't automatically granted either. If approved, the extension is generally no more than 15 days from the due date, unless a need for up to 30 days in total is clearly shown.
Penalties for a late W-2
The IRS charges separate penalties for failing to file a correct information return on time and for failing to give correct payee statements on time. A late W-2 that is also late to the employee can draw both.
Scroll sideways to see all columns.
| How late | Due in 2026 | Due in 2027 | Annual max, small business (2026 / 2027) | Annual max, large business (2026 / 2027) |
|---|---|---|---|---|
| Up to 30 days | $60 | $60 | $239,000 / $244,500 | $683,000 / $698,500 |
| 31 days through August 1 | $130 | $130 | $683,000 / $698,500 | $2,049,000 / $2,095,500 |
| After August 1 or not filed | $340 | $340 | $1,366,000 / $1,397,000 | $4,098,500 / $4,191,500 |
| Intentional disregard | $680 | $690 | No maximum | No maximum |
A small business, for the lower annual maximums, is one with average annual gross receipts of $5 million or less for the 3 most recent tax years. Intentional disregard has no maximum.
A safe harbor generally applies to small dollar errors: no single amount off by more than $100, and no single tax withheld amount off by more than $25.
Aldro's flat yearly price covers the business's returns and Forms 1099-NEC for everything tax that year. Payroll processing, which is where W-2s are produced, isn't included.
Worked example
A small business with 12 employees files its 2026 Forms W-2 with the SSA and hands out employee copies 20 days after the due date in 2027. Each form is up to 30 days late on both counts, so the failure-to-file penalty is $60 times 12 = $720 and the failure-to-furnish penalty is another $60 times 12 = $720, for $1,440. If it waited until September instead, each penalty would be $340 times 12 = $4,080, or $8,160 in all, well under the small business maximums.
Common questions
When are W-2s due?
By January 31, to employees and to the SSA, moved to the next business day when it falls on a weekend or legal holiday. 2025 W-2s were due February 2, 2026.
Is the W-2 due date different for paper and e-filing?
No. The 2025 instructions set February 2, 2026 for filing with the SSA whether on paper or electronically.
When does an employer have to give a W-2 to someone who quit?
If the former employee asks, within 30 days of the request or 30 days of the final wage payment, whichever is later. Otherwise by the regular due date.
Can an employer get an extension on W-2s?
Not automatically. Form 8809 requests one 30-day extension to file with the SSA, granted only for extraordinary circumstances or catastrophe. Form 15397, faxed, requests more time to furnish employee copies, usually up to 15 days.
What is the penalty for a late W-2?
For returns due in 2027, $60 per form up to 30 days late, $130 through August 1 and $340 after that or if never filed, charged separately for filing and for furnishing. Intentional disregard is $690 with no cap.
The cheapest way to get your business taxes done: $399 flat.
Business tax filing is $399 USD a year, and it covers everything tax for that year.
How it works
- Tell us about your business. A two-minute form. No payment is collected through it.
- Get your next steps by email. We’ll email you the next steps within one business day. After you sign up we’ll send you a secure upload link for your documents.
- We file it. Our team prepares and files your return. Add bookkeeping for $20 a month if you want it.
What's included
$399 a year covers everything tax for that tax year.
- Every business return for the year. All the federal and state or provincial business returns you need for the tax year: Schedule C, 1065, 1120-S, 1120 and their state returns in the US; T2, or T1 with T2125, in Canada.
- More than one state. Multi-state returns are included at the same price.
- Your personal return. The owner’s personal return (1040 or T1) is included when it’s needed for the business income.
- Quebec. Quebec returns (CO-17, TP-1 and TP-80) are included. Our Quebec pages are in French, and our team works with you in English.
- Extensions and reminders. Extensions (Form 7004 or 4868) and quarterly estimate reminders are included.
- Information returns. 1099-NEC, T4/T4A and T5018 slips are included in the tax price.
- City and excise returns. City and local business tax returns, and state excise returns such as Washington B&O, are included in the yearly price.
- Franchise tax reports. State franchise tax reports, such as the Texas franchise tax report, are included.
- Estimated tax and instalment amounts. We work out your quarterly estimated tax payments in the US, or your CRA instalments in Canada, and tell you what to pay and when.
- Unfiled past years. Each unfiled prior-year return is $399 per tax year, the same flat price.
- Bookkeeping at $20 a month. Unlimited bank and card accounts, monthly reconciliation and monthly statements.
Basic inventory tracking for online stores, such as Shopify, is included. Full cost-of-goods reconciliation is quoted separately. Payroll processing and sales-tax filing aren’t included in bookkeeping. Prices are in USD. Our team prepares and files your return.
Sources
- IRS: About Form W-2 · checked October 31, 2026
- IRS: General Instructions for Forms W-2 and W-3 (2025) · checked October 31, 2026
- IRS: Publication 15-A (2026) · checked October 31, 2026
- IRS: Publication 15 (2026), Employer's Tax Guide · checked October 31, 2026
- IRS: Information return penalties · checked October 31, 2026
- IRS: Topic no. 751 · checked October 31, 2026
This guide explains general rules from the sources listed. It isn’t tax advice for your situation.