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IRS Newswire January 29, 2024

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Issue Number: ???IR-2024-26

Inside This Issue
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*Filing season has begun, employer wage statement deadline nears*

IR-2024-26, Jan. 29, 2024

WASHINGTON ? With the start of filing season the Internal Revenue Service today reminded employers of the Jan. 31 deadline to file Forms W-2 and other wage statements with the Social Security Administration (SSA).

Filing these documents timely prevents late-filing penalties for employers, helps employees file their income tax returns and prevents tax fraud.

Employers must file copies of their 2023 Form W-2, Wage and Tax Statements [ [link removed] ], and Form W-3 [ [link removed] ], Transmittal of Wage and Tax Statements [ [link removed] ], with the SSA by Jan. 31, whether filing electronically or by paper forms.

Employers must also provide copies B, C and 2 of Form W-2 to their employees by Jan. 31. For more information on filing Form W-2, see General Instructions for Forms W-2 and W-3 [ [link removed] ].

The Jan. 31 deadline also applies to Forms 1099-NEC filed with the IRS to report non-employee compensation to independent contractors. Employers and payers can review the Instructions for Forms 1099-MISC and 1099-NEC [ [link removed] ] for details and other due dates.

*Employer Identification Numbers*
Employers need to make sure the employer identification number (EIN) on their wage and tax statements (Forms W-2, W-3, etc.) and their payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS assigned to their business.

Do not use a Social Security number (SSN) or Individual Taxpayer Identification number (ITIN) on forms that ask for an EIN, and never truncate EINs or SSNs on any forms.

*Extensions*
Employers may request a 30-day extension to file Forms W-2 with SSA by submitting Form 8809, Application for Extension of Time to File Information Returns [ [link removed] ], by Jan. 31. Additionally, extensions of time to furnish Forms W-2 to employees must also occur by Jan. 31.

For detailed information and instructions on how to file an extension of time to furnish Forms W-2 to employees or to request a 30-day extension with the SSA, see Form 8809 and General Instructions for Forms W-2 and W-3.

*Electronic filing*
Beginning Jan. 1, 2024, the electronic filing threshold [ [link removed] ] for information returns reduced from 250 to 10 for filing season 2024. Filers need to combine all information return types they file to determine if they meet the 10-return threshold and if the requirement to file electronically applies to them.

The IRS offers a free e-file service for the Form 1099 series, the Information Returns Intake System (IRIS) Taxpayer Portal. IRIS is a web-based platform that is accurate, convenient, easy to use, secure and doesn't require any additional software. Learn more about e-filing information returns with IRIS [ [link removed] ] and its features.

For help with filing information returns electronically, review Publication 1220, Specification for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G [ [link removed] ] and the Filing Information Returns Electronically (FIRE) webpage [ [link removed] ].

E-filing is the most secure and accurate method to file returns and?saves taxpayers time and prevents delays in processing returns.

For more information about e-filing Forms W-2 visit the SSA?s Business Services Online [ [link removed] ], and Employer W-2 Filing Instructions & Information [ [link removed] ] and Publication 15, Employer?s Tax Guide [ [link removed] ].

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