For the 2026 tax year, the deadline to file W-2 forms with the Social Security Administration and furnish copies to employees is February 1, 2027. Both deadlines fall on the same date.
Tax Deadlines
Employer Reporting
Last updated:
October 2026
Tax Deadlines
Employer Reporting
W-2 Filing Deadline: When to File with the SSA and Distribute to Employees
What is the W-2 filing deadline?
The W-2 deadline applies to two separate obligations: filing with the Social Security Administration (SSA) and furnishing copies to your employees. Both are due on the same date each year.
For the 2026 tax year, both deadlines fall on February 1, 2027. January 31 is the standard statutory deadline, but January 31, 2027 falls on a Sunday, so the deadline shifts to the next business day.
| Deadline | What's due | Who it applies to |
|---|---|---|
| February 1, 2027 | Furnish Copies B, C, and 2 to employees | All employers |
| February 1, 2027 | File Copy A and Form W-3 with SSA (paper or eFile) | All employers |
Do paper and eFile deadlines differ for W-2 forms?
No. The February 1, 2027 deadline applies to both paper filers and eFilers. The SSA does not give electronic filers extra time.
This differs from 1099 forms, where paper and eFile deadlines often fall weeks apart. With W-2s, both methods share one date.
Who is required to eFile?
If you file 10 or more information returns in a calendar year, you must eFile. Paper filing is only available to employers with fewer than 10 returns total.
The 10-return threshold counts all information return types together. Five W-2s and five 1099-NEC forms add up to 10 returns, and electronic filing is required for all of them.
Adams® Tax Forms Helper® is an authorized eFile provider. It transmits W-2 and W-3 data directly to the SSA on your behalf.
Which copies go to the SSA and which go to employees?
Form W-2 has several copies, each with a specific destination.
- Copy A goes to the SSA, along with your Form W-3 (the transmittal summary). Copy A is printed in red ink on pre-printed IRS forms. Do not print and file a plain-paper version from your computer.
- Copies B, C, and 2 go to your employee. Copy B is for their federal tax return. Copy C is for their records. Copy 2 is for any applicable state or local tax return.
- Copy 1 goes to any state, city, or local tax department that requires it. Check your state's requirements separately.
What is Form W-3 and do I need to file it?
Form W-3 is the Transmittal of Wage and Tax Statements. It summarizes the totals from all your W-2 forms and must accompany Copy A when you file with the SSA.
If you eFile through Tax Forms Helper, the W-3 is generated and transmitted automatically. You do not need to prepare it separately.
What do paper filers need to know?
Do not print Copy A from the Adams Tax Forms Helper website and mail it to the SSA. The SSA requires scannable red-ink forms. Plain-paper copies will be rejected.
Paper filers must use pre-printed IRS Copy A forms with red ink that the SSA's scanners can read. Use Adams tax form kits for compatible pre-printed forms.
When mailing, send your Copy A forms with Form W-3 to:
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
(For Certified Mail: ZIP code 18769-0002)
Do not cut, fold, or staple your Copy A forms. Do not staple them to Form W-3. The SSA processes these by machine, and any damage interferes with scanning.
Can I get an extension?
Extensions for filing W-2s with the SSA are not automatic. You may request one 30-day extension by filing Form 8809 on paper before February 1, 2027. The IRS grants extensions only in extraordinary circumstances, such as a federally declared disaster or the death of the person responsible for filing.
Extending your SSA filing deadline does not extend your obligation to furnish copies to employees. Those are separate deadlines with a separate extension process. To request more time to furnish employee copies, file Form 15397 with the IRS by fax before the furnishing deadline.
What are the penalties for filing late?
The IRS assesses penalties per form, and the amount increases the longer you wait.
- File within 30 days of the deadline: $60 per form
- File more than 30 days late but by August 1: $130 per form
- File after August 1 or not at all: $330 per form
- Intentional disregard: $660 per form (or 10% of the amount required to be reported, if higher)
Penalty amounts are adjusted for inflation and apply to both the SSA filing and the employee copy. If you miss both, penalties can apply to each.
What if an employee asks for their W-2 before February 1?
If an employee requests their W-2, you must furnish it within 30 days of the request or within 30 days of their final wage payment, whichever is later. The February 1 deadline is the outer limit, not the target.
If employment ended before December 31, 2026, you may provide the W-2 any time after the employee's last day, but no later than February 1, 2027.
Once your W-2 data is complete, you're ready to eFile through Tax Forms Helper. See About eFiling for step-by-step instructions.
FAQ
Do paper and eFile deadlines differ for W-2 forms?
No. Both W-2 deadlines fall on February 1, 2027, and the SSA does not give electronic filers extra time. This differs from 1099 forms, where paper and eFile deadlines often fall weeks apart. With W-2s, both methods share one date.
What is Form W-3 and do you need to file it?
Form W-3 is the Transmittal of Wage and Tax Statements. It summarizes the totals from all your W-2 forms and must accompany Copy A when you file with the SSA on paper. If you eFile through Tax Forms Helper, the W-3 is generated and transmitted automatically and you do not prepare it separately.
Can you get an extension to file W-2s?
Extensions are not automatic. You may request one 30-day extension by filing Form 8809 on paper before February 1, 2027, and the IRS grants it only in extraordinary circumstances such as a federally declared disaster or the death of the person responsible for filing. Extending your SSA filing deadline does not extend your obligation to furnish employee copies; for that, file Form 15397 with the IRS by fax before the furnishing deadline.
What if an employee asks for their W-2 before February 1?
You must furnish it within 30 days of the request or within 30 days of their final wage payment, whichever is later. The February 1 deadline is the outer limit, not the target. If employment ended before the end of the year, you may provide the W-2 any time after the employee's last day, but no later than February 1, 2027.
Subject to change. Verify at IRS.gov, SSA.gov, or the relevant government site.
FAQs
Do paper and eFile deadlines differ for W-2 forms?
No. Both W-2 deadlines fall on February 1, 2027, and the SSA does not give electronic filers extra time. This differs from 1099 forms, where paper and eFile deadlines often fall weeks apart. With W-2s, both methods share one date.
What is Form W-3 and do you need to file it?
Form W-3 is the Transmittal of Wage and Tax Statements. It summarizes the totals from all your W-2 forms and must accompany Copy A when you file with the SSA on paper. If you eFile through Tax Forms Helper, the W-3 is generated and transmitted automatically and you do not prepare it separately.
Can you get an extension to file W-2s?
Extensions are not automatic. You may request one 30-day extension by filing Form 8809 on paper before February 1, 2027, and the IRS grants it only in extraordinary circumstances such as a federally declared disaster or the death of the person responsible for filing. Extending your SSA filing deadline does not extend your obligation to furnish employee copies; for that, file Form 15397 with the IRS by fax before the furnishing deadline.
What if an employee asks for their W-2 before February 1?
You must furnish it within 30 days of the request or within 30 days of their final wage payment, whichever is later. The February 1 deadline is the outer limit, not the target. If employment ended before the end of the year, you may provide the W-2 any time after the employee's last day, but no later than February 1, 2027.
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Where to File
File your red ink Copy A of Form W-2 with a Form W-3 to the following address:
Social Security Administration Direct Operations CenterWilkes-Barre, PA 18769-0001 (for Certified Mail Use ZIP code 18769-0002)
File your W-2c (correction forms) and W-3c at the following address:
Social Security Administration Direct Operations CenterP.O. Box 3333 Wilkes-Barre, PA 18767-3333.
Lower eFile Limit
Reduce the 250-return threshold enacted in prior regulations to generally require electronic filing by filers of 10 or more returns in a calendar year. The final regulations also create several new regulations to require e-filing of certain returns and other documents not previously required to be e-filed.
Count All Returns
Require filers to aggregate almost all information return types covered by the regulation to determine whether a filer meets the 10-return threshold and is required to e-file their information returns. Earlier regulations applied the 250-return threshold separately to each type of information return covered by the regulations.
More Businesses Must eFIle
Eliminate the e-filing exception for income tax returns of corporations that report total assets under $10 million at the end of their taxable year, and require partnerships with more than 100 partners to e-file information returns, and they require partnerships required to file at least 10 returns of any type during the calendar year to e-file their partnership return.
Efficient andReliable
Corrections must be filed the same way the original was submitted. If you eFile the original then you must eFile the correction. If you mailed in the original then you must mail in the correction.
Do not cut or separate Copies A of the forms that are printed two or three to a sheet, except for Form W-2G. Generally, Forms 1097, 1098, 1099, 3921, 3922, and 5498 are printed two or three to an 8" x 11"sheet. Form 1096 is printed one to an 8" x 11" sheet.
These forms must be submitted to the IRS on the 8" x 11" sheet. If at least one form on the page is completed, you must submit the entire page. Forms W-2G are an exception and may be separated and submitted as single forms. Send your forms to the IRS in a flat mailing (not folded).
Do not staple, tear, or tape any of these forms. It will interfere with the IRS’s ability to scan the documents.
Pinfeed holes on the form are not acceptable. Pinfeed strips outside the 8" x 11" area must be removed before submission without tearing or ripping the form. Substitute forms prepared on continuous feed or strip form paper must be burst and stripped to conform to the size specified for a single sheet (8" x 11") before they are filed with the IRS.
Do not use a form to report information that is not properly reportable on that form. If you are unsure of where to report the data, call the information reporting customer service site at 1-866-455-7438 (toll free).
Do not submit anything other than red ink copies to the IRS.
Use the official forms or substitute forms that meet the specifications in Pub. 1179. If you submit substitute forms that do not meet the current specifications and that are not scannable, you may be subject to a penalty for each return for improper format. All of Adam’s tax forms meet the proper requirements, so use us as a resource.
Do not use dollar signs ($) (they are pre-printed on the forms), ampersands (&), asterisks (*), commas (,), or other special characters in money amount boxes.
Do not use apostrophes (’), asterisks (*), or other special characters on the payee name line.
No photocopies of any form are acceptable.
Do not print plain ink copies of your W-2 copy A or W-3 form. If a box doesn't apply to you, leave it empty.
Do not add "0".
Do not omit the decimal point and cents from entries.
Do not mistakenly check the “Retirement plan” checkbox in box 13. See page 22 of this IRS PDF for Retirement plan details.
Do not misformat the employee’s name in box e. Enter the employee’s first name and middle initial in the first box; his or her surname in the second box; and his or her suffix (such as “Jr.”) in the third box (optional).
Do not enter the incorrect employer identification number (EIN) or the employee’s SSN for the EIN.
Do not cut, fold or staple Copy A paper forms mailed to SSA.
Do not mail any copy other than Copy A of Form W2 to the SSA.
Correct Type 1 errors
File the correct form with the correct amount, code, checkbox, name or address, and check the “CORRECTED” box. This overwrites what you originally filed with the IRS under that person or company’s name and TIN. Send the corrected form to the recipient and prepare the red Copy A to send to the IRS with the Form 1096 transmittal if you’re paper filing. If you also had the wrong recipient/payee name or TIN do a Type 2 correction instead.
Correct Type 2 errors
For Type 2 errors, either the recipient/payee name and/or the TIN are wrong or you used the wrong form (like a 1099-MISC instead of a 1099-NEC). Action: This is a two-step process. First, you must zero out what you filed with the IRS under the wrong name/TIN and then file the new form.
Step 1
File a form with the CORRECTED box checked and the exact same payer and recipient information as on the incorrect form, but with all the amounts as zeros. This will remove the originally filed form from the IRS records.
Step 2
File a new Form 1099 with the right information as an originally filed form (not a corrected form).
Correct Type 3 errors
Incorrect Payer Name, Payer TIN, or both Action: Write a letter to the IRS.
If you filed with the wrong payer name (yours or your client’s name/company name) or the wrong payer taxpayer identification number (TIN), you don’t need to send in a corrected form.
Instead, you should write a letter containing the following information:
Name and address of the payer
Type of error (including the incorrect payer name/TIN that was reported)
Tax year Payer TIN Transmitter Control Code (if you eFiled),
Type of return, Number of payees, Filing method (paper or eFiling)
If you’re filing 10 or more information returns, STOP!
You have exceeded the IRS paper filing threshold and are required to file electronically.
