Skip to content
The Mandate Monitor

W-2 and W-3 deadline

Checked November 8, 2026Source: Internal Revenue Service

Short answer

Employers must give each employee a Form W-2 and file Copy A with Form W-3 at the Social Security Administration by January 31 each year, and the date is the same for paper and electronic filing. January 31, 2027 is a Sunday, so the IRS has set the deadline for 2026 Forms W-2 and W-3 as Monday, February 1, 2027. The 2026 form also adds new box 12 codes for tips and overtime and splits box 14 into 14a and 14b.

Next date: February 1, 2027: 2026 Forms W-2 due to employees and, with Form W-3, to the Social Security Administration, on paper or electronically.

Dates

  1. · Federal

    2026 Forms W-2 due to employees and, with Form W-3, to the Social Security Administration, on paper or electronically

    January 31, 2027 is a Sunday, so the deadline is Monday, February 1.

  2. · Federal

    2027 Forms W-2 due to employees and, with Form W-3, to the Social Security Administration

Earlier dates (1)
  • November 7, 2026: Social Security Administration starts a new authorization process for Business Services Online electronic wage reporting. Organizations using the old process must re-register, unless they joined the January 2026 limited release and received a registration code by mail.

What employers have to do

  1. Sign in to Business Services Online, the Social Security Administration’s employer portal, with a Login.gov or ID.me account. Old BSO user IDs and passwords no longer reach employer services, and organizations on the previous authorization process must re-register under the process that started November 7, 2026. Registration codes come by mail, and the Social Security Administration urges businesses to register early so a code arrives in time to report.
  2. Check employee names and Social Security numbers before filing, using the Social Security Number Verification Service in Business Services Online.
  3. File electronically if you have 10 or more information returns in total, counting Forms W-2 and 1099 together.
  4. Use the 2026 layout: cash tips in box 12 code TP, qualified overtime in box 12 code TT, employer contributions to a Trump account of an employee or an employee’s dependent in box 12 code TA, occupation codes for tipped workers in box 14b, and anything you used to put in box 14 now in box 14a.
  5. If you need more time to file with the Social Security Administration, Form 8809 requests one 30-day extension, which the IRS grants only in extraordinary circumstances or catastrophe. Form 15397 asks for more time to give employees their copies, generally up to 15 days, and must be sent by the original due date. Neither extension is automatic.

Questions employers ask

Who has to follow this?

Every employer that paid wages to an employee during the year and withheld federal income, Social Security or Medicare tax, or would have had to withhold income tax. For wages paid after 2025, an employee with no tax withheld needs a W-2 once wages reach $2,000 for the year (up from $600), a figure that will be adjusted for inflation after 2026.

What are the penalties?

Under 26 U.S.C. § 6721, a late or incorrect Form W-2 costs $60 per form if corrected within 30 days of the due date, $130 if filed by August 1, and $340 after August 1 or if never filed. These amounts apply to filings due after December 31, 2026. Annual maximums for small businesses (average gross receipts of $5 million or less) are $244,500, $698,500 and $1,397,000, and section 6722 adds separate penalties for late or incorrect employee copies.

All federal employer rules · Deadline calendar

Sources

  1. 26 U.S.C. § 6071(c)
  2. General Instructions for Forms W-2 and W-3 (2026): due date February 1, 2027, e-file rule, extensions, penalties, 2026 form changes, Internal Revenue Service (read Nov 8, 2026)
  3. Employer W-2 Filing Instructions & Information (Business Services Online changes, November 7, 2026), Social Security Administration (read Nov 8, 2026)
  4. About Form W-2, Wage and Tax Statement, Internal Revenue Service (read Nov 8, 2026)
  5. 26 U.S.C. § 6051(a): written statement to each employee on or before January 31 of the following year, Office of the Law Revision Counsel, U.S. House of Representatives (read Nov 8, 2026)