The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, contained a new requirement for employers: to file their copies of Form W-2, submitted to the Social Security Administration, by January 31. In the past, employers typically had until the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms. See this IRS announcement.
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IRS Moves Up Employer W-2 Filing Deadline
Payroll alert: Earlier deadline for employer's copy of W-2