W-2 and W-3 Filing
Forms W-2 are due to employees and to the Social Security Administration by January 31 - or the next business day when that falls on a weekend or holiday. Form W-3 transmits the W-2s and aggregates their totals.
Two things have changed in recent years that catch employers out: the electronic filing threshold dropped from 250 returns to 10, aggregated across all information return types, and the login method for the SSA's filing system changed.
The deadline
January 31, rolling to the next business day. Both dates - SSA filing and employee furnishing - land on the same day.
For tax year 2026, filed in early 2027, that's February 1, 2027, because January 31 falls on a Sunday.
Don't hardcode January 31 in internal calendars. Check the weekend shift each year.
The e-file threshold is 10, and it aggregates
Anyone required to file 10 or more information returns must file electronically. Effective for returns required to be filed on or after January 1, 2024.
The aggregation is the trap. The 10 is calculated by adding up all information return types, not counting each type separately. Five Forms 1098 plus six Forms 1099 is eleven returns - which triggers mandatory electronic filing of all of them, including your W-2s.
An employer with eight W-2s who previously filed on paper may now be over the line because of unrelated 1099s.
Hardship waivers are available on Form 8508.
What W-3 does
It's a transmittal - anyone required to file W-2s files a W-3 to transmit Copy A. It aggregates the individual W-2s, and those totals are what the IRS matches against your quarterly employment tax returns.
If you file through the SSA's Business Services Online, the W-3 is generated automatically from the W-2 data you enter.
Two SSA tools worth knowing about
AccuWage Online validates formatted wage files against SSA specifications before you submit. It validates only - it does not submit. After validation you must separately upload the file. Employers regularly assume a clean AccuWage result means the filing is done. It doesn't.
The Social Security Number Verification Service verifies employee names and numbers against SSA records, for wage reporting purposes only. Running it before year-end prevents a category of mismatch entirely.
Login change worth flagging internally: BSO user IDs and passwords no longer work for employer services. Access now requires a Login.gov or ID.me account. This trips up returning filers every January - sort it out in November, not on January 30.
Penalties
Per return, by the year the return is due:
| Due in | Corrected within 30 days | By August 1 | After August 1 or not filed | Intentional disregard |
|---|---|---|---|---|
| 2026 | $60 | $130 | $340 | $680 |
| 2025 | $60 | $130 | $330 | $660 |
Three things to understand about how these apply:
They can double. A single incorrect W-2 can draw a penalty for the incorrect return filed and a separate penalty for the incorrect statement furnished to the employee.
Intentional disregard has no maximum. The annual caps that limit the other tiers don't apply.
Caps differ by business size, with a small business defined as having gross receipts of $5 million or less.
Corrections
Use Form W-2c, transmitted by Form W-3c.
The filing method follows the original. If you were required to e-file the original W-2, you must e-file any W-2c correcting it. If the original was properly filed on paper, the correction goes on paper.
The SSA's system can create, save, print and submit W-2c forms for the current and prior years.
Frequently asked questions
When are W-2s due?
January 31, or the next business day. Same date for both employees and the SSA.
Do we have to file electronically?
If you file 10 or more information returns in total across all types, yes.
Does the 10 count only W-2s?
No. It aggregates every information return type you file.
Does AccuWage submit our file?
No. It validates only. You upload separately.
What's the penalty for a late W-2?
For 2026, $60 if corrected within 30 days, $130 by August 1, $340 after - per return, and potentially again for the employee statement.
Can we file a W-2c on paper if we e-filed the original?
No. The correction follows the original's required method.
This guide is general information about reporting requirements, not legal advice. Verify current deadlines, thresholds and penalty amounts against the issuing agency before you file.