Deadline to distribute Forms W-2 to employee: January 31, 2014
Deadline to file using paper Forms W-2: February 28, 2014
Deadline to file using Business Services Online (e-filing): March 31, 2014
Each year, employers must send Copy A of Forms W-2 (Wage and Tax Statement) to Social Security to report the wages and taxes of your employees for the previous calendar year. In addition, a Form W-2 must be given to each employee. Forms W-2 are sent to Social Security along with a Form W-3 (Transmittal of Income and Tax Statements). Employers are required to file a Form W-2 for wages paid to each employee from whom:
- Income, Social Security, or Medicare taxes were withheld, or
- 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 a Form W-4, (Employee’s Withholding Allowance Certificate).