Form W-2 is an information return that is filed by every employers each year for their employees. You can e-file Form W-2 in just a few steps with ExpressIRSForms. And, if you'd like, we'll even print and mail your employee copies for you. See for yourself how easy e-filing Form W-2 can be. Get started today!

Learn more about Form W-2 state filing

Who needs to file Form W-2?

The IRS requires employers to report wage and salary information for employees on a W-2 Form. This form is used to report compensation paid to an employee where income, social security, and Medicare taxes were withheld. You're also required to file a W-2 Form if income tax would have been withheld if the employee had claimed no more than one withholding allowance, or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

Take a look at our FAQs to learn more about e-filing your W-2 Form.

W-2 Form Flow diagram

W-2 filing Employer
Employer
W-2 Form Filing

W-2 Form Filing

w-2 form Recipient Delivery
w-2 form Recipient Delivery

Recipient Delivery(Employee)

January
31

Due Date

Federal Filing (Send to SSA)

Federal Filing (Send to SSA)

W-2 filing
State W-2 filing

State E-file

Due Date

Depends on each state

Paper filing

Paper Filing

if
>250 files

E-filing

January
31

Due Date

January
31

Due Date

E-File Form 1099-MISC

Where do I file Form W-2?

The SSA encourages all employers to e-file their W-2s since e-filing can save you time and effort and helps ensure accuracy. You are required to e-file if you have 250 or more W-2 forms to file. If you're required to e-file but fail to do so, you may incur a penalty. ExpressIRSForms is the easiest way to file: we transmit everything to the SSA, and we'll even send out your employee copies for you!

Due Dates for W-2 Form Tax Year 2016

Jan

31

Tuesday

Form w2 recipients

Provide 2016 W-2 Form to all Recipients

Jan

31

Tuesday

Paper Filing

Paper Filing Deadline to send the 2016 W-2 Form

Jan

31

Tuesday

SSA

E-file Deadline for 2016 SSA
W-2 Form

Rejected W-2 Forms

The Social Security Administration (SSA) will reject a W-2 Form under the following conditions:


  • Medicare wages and tips are less than the sum of social security wages and tips,
  • Social security tax is greater than zero; social security wages and tips are equal to zero, and
  • Medicare tax is greater than zero; Medicare wages and tips are equal to zero.

Additionally, Forms W-2 and W-2c for household employers will be rejected under the following conditions:


  • The sum of social security wages and tips is less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee and
  • The Medicare wages and tips are less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee.

If you e-filed or paper filed and your Form W-2 or Form W-2c was rejected, the SSA will notify you by email or postal mail to correct the report and resubmit it.