W-2 deadline for employers: when to give employees and the SSA their forms

The normal deadline is January 31. Because January 31, 2026 is a Saturday, employers must furnish 2025 Forms W-2 to employees and file Copy A with the Social Security Administration by Monday, February 2, 2026.

The deadline is not only about giving employees their wage statement. The employer also files Copy A with the SSA, together with the Form W-3 transmittal when filing on paper. When W-2s are filed through the SSA's electronic service, the system handles the W-3 electronically.

Before W-2s are released, reconcile annual payroll-register totals to Forms 941, the general ledger, and taxable fringe benefits. A W-2 correction after filing is possible, but it is much cleaner to find payroll-to-ledger differences before employees file their personal returns.

The IRS notes that employers filing 10 or more information returns, including Forms W-2, generally must file electronically unless a waiver applies. Count information returns under the current aggregation rules rather than looking only at the number of W-2 employees.