The Protecting Americans from Tax Hikes (PATH) Act, enacted last December, includes a new requirement for employers. They are now required to file their copies of Form W-2 , submitted to the Social Security Administration, by Jan. 31. The new Jan. 31 filing deadline also applies to certain Forms 1099-MISC reporting non-employee compensation (NEC) such as payments to independent contractors.
In the past, employers typically had until the end of February, if filing on paper, or the end of March, if filing electronically, to submit their copies of these forms. In addition, there are changes in requesting an extension to file the Form W-2. Only one 30-day extension to file Form W-2 is available and this extension is not automatic. If an extension is necessary, a Form 8809 Application for Extension of Time to File Information Returns must be completed as soon as you know an extension is necessary, but by January 31
The due dates for filing Form 8809 are shown below:
| IF you file Form(s) . . . | ON PAPER, then the due date is . . . | ELECTRONICALLY, then the due date is . . . |
|---|---|---|
| W-2 | January 31 | January 31 |
| W-2G | February 28 | March 31 |
| 1042-S | March 15 | March 15 |
| 1094-C | February 28 | March 31 |
| 1095 | February 28 | March 31 |
| 1097 | February 28 | March 31 |
| 1098 | February 28 | March 31 |
| 1099 | February 28 | March 31 |
| 1099-MISC (NEC only) | January 31 | January 31 |
| 3921 | February 28 | March 31 |
| 3922 | February 28 | March 31 |
| 5498 | May 31 | May 31 |
| 8027 | Last day of February | March 31 |
If any due date falls on a Saturday, Sunday or legal holiday, file by the next business day.