Report wages, tips, and other compensation paid to employees, along with taxes withheld.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2 is the most common tax form in American workplaces. Employers must file a W-2 for each employee to whom they paid wages, tips, or other compensation during the year. The form reports federal, state, and local income tax withheld, Social Security and Medicare taxes, and other compensation details.
Filing threshold: Any amount (for employees)
Paper Filing
January 31
Electronic Filing
January 31
Recipient Copy
January 31
$60-$310 per form depending on how late; up to $630 for intentional disregard
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Box 1 | Wages, tips, other compensation |
| Box 2 | Federal income tax withheld |
| Box 3 | Social Security wages |
| Box 4 | Social Security tax withheld |
| Box 5 | Medicare wages and tips |
| Box 6 | Medicare tax withheld |
| Box 12 | Various codes (retirement, health, etc.) |
Upload documents and let our 14-agent AI system extract data automatically - no manual entry.
File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
January 31 - both to employees and to the SSA. This is the same whether filing on paper or electronically. There is no extension for providing copies to employees.
W-2 forms are filed with the Social Security Administration (SSA), not the IRS. TaxBlitz handles the correct routing automatically.
You may need to issue multiple W-2s or use Box 15-17 to report wages and tax withholding for each state where the employee worked.
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