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ViewMyPaycheck: IRS requirements for online and printed W-2s

Article ID: 2000723

Overview

You must provide your employees with their original printed Forms W-2 by January 31 for the prior calendar year's wages. With ViewMyPaycheck, you can also provide your employees with easy online access to replacement copies of their Forms W-2.

Following are some answers to common questions about providing original and replacement copies of Forms W-2 to your employees. For additional information, see the IRS Publication 15-A: Employer's Supplemental Tax Guide.

Assumptions

You have an active QuickBooks Payroll subscription.

Details

When do I need to provide the original printed Forms W-2 to my employees?

Check out these rules and guidelines from the IRS:
  • You must provide a printed Forms W-2 (Copy B, C and 2 and the employee instructions) to the employee by January 31 for the prior calendar year's wages.
  • Forms W-2 and W-2C (corrected copies of W-2s) that are made available on a web site must remain on the web site through October 15 of the year following the calendar year. Employers who are going out of business must provide W-2s to the employees by their normal Form 941 filing date.
  • Undeliverable copies of W-2s must be stored for four years (through April 15). They can be stored electronically.?

I've already given my employees their original printed Forms W-2. What if my employee wants me to provide a printed replacement copy?

If an employee requests a printed replacement copy of Form W-2, then you should provide a printed copy. Printed copies should display Reissued Statement. (This isn't required for electronically provided replacement copies.) 

Note: You might want to remind your employees that they can view and print replacement copies of their Forms W-2 anytime from ViewMyPaycheck.

How do I print replacement copies of W-2s for my employees and for my company records?

You cannot view or print copies of your employees' W-2s from ViewMyPaycheck. Instead, you'll need to view and print your employees' W-2s from QuickBooks.

I've terminated employment for an employee. Must I provide a Form W-2 before January 31?

Form W-2 is typically available to QuickBooks customers by mid-December. So, for example, your 2012 Form W-2 will be available through a payroll update mid-December, 2012.

If an employee stops working for you before the end of the year, you may give your former employee Form W-2 anytime prior to January 31, but no later than January 31. If the employee asks for the Form W-2, you must give Copies B, C, and 2 to the employee within 30 days of the request, or within 30 days of the final wage payment, whichever is later.

I'm using ViewMyPaycheck to provide my employees online access to replacement copies of their Forms W-2. How long must the Forms W-2 be available online?

Forms W-2 must be available online through at least October 15 for the prior calendar year's wages.

What are the IRS requirements for providing online W-2s?

Check out these rules and guidelines from the IRS:
  • Online W-2s must contain the same required data as paper W-2s.
  • Employees must give their consent to receive an online W-2.
  • IRS Publication 1141 provides requirements for substitute forms, including the online delivery of W-2s to employees.

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