Form W-2 Proposed Rule Comment Period Extended: Employment Law Manual Updated

Author: Rena Pirsos, XpertHR Legal Editor

The comment period for proposed regulations issued by the IRS in August 2015, relating to the removal of the automatic extension of time to file information returns on forms in the W-2, Wage and Tax Statement, series (except Form W-2G) has been extended by the IRS to January 11, 2016 (from November 12, 2015). The IRS is implementing these changes to accelerate the filing of W-2 series forms so they are 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 this change.