For the 2025 tax year (forms issued in 2026), employers must meet specific deadlines for furnishing and filing Form W-2 (Wage and Tax Statement) with the Social Security Administration (SSA) and providing employee copies. Missing these deadlines can result in penalties and compliance headaches, so planning ahead is key.
In this guide, we break down the official due dates for 2026, explain how deadlines shift when they fall on weekends or holidays, and highlight best practices to help you stay compliant.
What Is the Deadline to File W-2s With the SSA in 2026?
| Deadline | What It Means | Applies To |
| February 2, 2026 | Deadline to file 2025 W-2 Forms with the SSA | Electronic or paper filing |
| February 2, 2026 | Deadline to provide W-2 copies to employees | Paper or electronic delivery |
Note: January 31 is usually the statutory deadline for both furnishing to employees and filing with the SSA. Because January 31, 2026 falls on a Saturday, the due date shifts to the next business day which is Monday, February 2, 2026. This adjusted deadline applies to both employee delivery and SSA filing.
Why These Dates Matter
Employee Copies
Every employer must provide employees with their Form W-2 showing wages and federal, state, and local tax withholdings for the previous calendar year. Employees need this information to prepare their own tax returns, so timely delivery is critical.
SSA Filing
The Social Security Administration uses W-2 data to:
- Update employee earnings records used to calculate Social Security and Medicare benefits
- Share wage and withholding data with the IRS to support tax administration
Filing W-2s on time helps ensure accurate benefit calculations, proper tax reconciliation, and avoids delays or errors in federal processing.
What Happens If the W-2 Deadline Falls on a Weekend or Holiday?
The SSA and IRS automatically extend W-2 deadlines to the next business day when January 31 lands on a Saturday, Sunday, or federal holiday. For the 2025 tax year:
- January 31, 2026 (Saturday) → Due date becomes Monday, February 2, 2026
This rule applies for both employee delivery and SSA filing deadlines. Always verify state and local requirements; some states have different due dates or separate W-2 reconciliation filings.
Electronic vs. Paper W-2 Filing Deadlines
Electronic Filing
- E-filing W-2s with the SSA is generally faster and more reliable.
- Most employers are required to e-file if they file 10 or more information returns for the tax year, per IRS electronic filing regulations.
- The due date remains February 2, 2026 for e-filed submissions.
Paper Filing
- Paper filing W-2 Forms with the SSA is permitted only for employers that file fewer than 10 total information returns for the calendar year.
- The 10-return threshold is aggregated across all information returns, not just W-2 Forms.
- Employers that meet or exceed the 10-form threshold are required to file electronically, unless an approved waiver applies.
- For the 2025 tax year, paper-filed W-2s must be postmarked by February 2, 2026 to be considered timely.
Penalties for Missing the 2026 W-2 Deadline
If you fail to furnish or file Forms W-2 by the deadline, you may face penalties. Penalty amounts vary based on how late the forms are submitted and how quickly you correct the issue after the deadline.
- Penalties can apply per form for late or incorrect filings.
- Even when deadlines shift due to weekends/holidays, penalties still apply if forms are filed after the adjusted due date.
Employers should plan ahead to avoid last-minute rushes and errors.
Can You Get an Extension to File Form W-2?
Unlike some information returns, extensions to furnish employee copies of Form W-2 are not automatic. If you need more time to file with the SSA, you may request an extension using Form 8809, Application for Extension of Time to File Information Returns, but extensions are not automatic and are only granted in limited circumstances (e.g., natural disasters, significant system failures).
Conclusion
For the 2025 tax year: W-2 employee copies and SSA filing are due by Monday, February 2, 2026.
This adjusted deadline applies because January 31 falls on a weekend. Missing it can lead to penalties, so employers should prepare early, double-check data, and give themselves time to resolve issues before deadlines.
Staying compliant with Form W-2 deadlines protects your business, your employees, and helps ensure a smoother tax season for everyone involved.
FAQs
Q: When are W-2s due to employees in 2026?
A: Employers must provide Form W-2 to employees by February 2, 2026 for the 2025 tax year. The standard January 31 deadline is extended because it falls on a Saturday.
Q: What is the deadline to file W-2s with the SSA in 2026?
A: W-2 Forms must be filed with the SSA by February 2, 2026, regardless of whether they are filed electronically or by paper.
Q: Why is the W-2 deadline February 2 instead of January 31?
A: January 31, 2026 falls on a Saturday. When a federal tax deadline falls on a weekend or legal holiday, it automatically moves to the next business day.
Q: Is a W-2 the same as a 1099?
A: No. A Form W-2 reports wages paid to employees and the taxes withheld from their pay, while a Form 1099 reports payments made to non-employees or independent contractors and typically does not include tax withholding.
Q: What form do I file for contractors instead of employees?
A: For contractors or non-employees, you generally file Form 1099-NEC, not Form W-2. Form 1099-NEC is required when you pay $600 or more to an independent contractor for services during the year.
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