W-2 Distribution Deadline
Sunday, January 31, 2027
Employers must furnish Form W-2 wage statements to all employees for the prior tax year.
Who must comply
Every employer that paid wages to one or more employees. Copies go to employees and to the Social Security Administration by the same January 31 date.
If you miss it
Late W-2s draw IRS penalties per form under IRC §6722, indexed annually and tiered by how late they are, with higher penalties for intentional disregard.
Background
The PATH Act of 2015 accelerated the W-2 filing deadline to January 31 — the same day employees must receive their copies — to help the IRS detect refund fraud earlier.
Compliance checklist
- 1Verify employee names, addresses, and Social Security numbers.
- 2Reconcile total wages and withholding against your Q4 payroll and Form 941s.
- 3Furnish W-2s to employees by January 31.
- 4File Copy A with the Social Security Administration by January 31 (e-file if filing 10+ returns in aggregate).
#w-2#taxes#payroll
Add to your calendar
Reviewed Saturday, June 13, 2026. Dates can change and exceptions apply — confirm with the official source. Not legal advice.