Automatic Form W-2 Filing Extension to Be Eliminated For Tax Year 2016: Employment Law Manual Updated, Legal Timetable Entry Added

Author: Rena Pirsos, XpertHR Legal Editor

September 9, 2015

Effective July 1, 2016, regulations issued by the IRS will remove the automatic 30-day extension of time to file W-2 series forms (except Form W-2G, Certain Gambling Winnings), effective for tax year 2016 information returns filed in 2017. A single 30-day non-automatic filing extension will be provided instead. This will make the forms available earlier in the filing season for use in the IRS's identity theft and refund fraud detection processes.

The Depositing and Reporting Withheld Taxes section of the Employment Law Manual has been updated to reflect these changes and a new Legal Timetable entry has been added.