When Must Employers File Form W-2 with the SSA?

Employers must file the SSA copy of each Form W-2, together with transmittal Form W-3, on or before January 31 of the year after the calendar year for which the wages were paid (26 CFR 31.6051-2 and 31.6071(a)-1(a)(3)). The W-2 and W-3 together form the information return filed with SSA. The filing rules themselves are Internal Revenue Service regulations in 26 CFR.

Who must file. An employer that must file a FICA return, a return of income tax withheld from wages, or a monthly return must file SSA copies of the W-2s it is required to furnish to employees (26 CFR 31.6051-2(a)).

No truncated numbers. Employers may not truncate an employee's Social Security number on W-2 copies filed with SSA (26 CFR 31.6051-2(a)).

Electronic filing. For information returns required to be filed during calendar years beginning after December 31, 2023 (26 CFR 301.6011-2(g)), a filer that must file at least 10 returns during the calendar year must file electronically. The count adds together the covered return types, and corrected returns are not counted (26 CFR 301.6011-2(c)). The IRS may grant a waiver in cases of undue hardship (26 CFR 301.6011-2(c)(6)).

Final returns. If an employer files a final return for a period ending before December 31, an earlier deadline applies (26 CFR 31.6071(a)-1(a)(3)).

Related news. SSA program changes for 2026 are covered in the news post on the SSA 2026 cost-of-living adjustment and program updates.

Verifying names. The FAQ on the SSA Social Security Number Verification Service explains how to check names and numbers before filing.