W-2 forms to employees and the SSA

Give every employee a W-2 for the previous year and file copies with the Social Security Administration with the W-3 transmittal.

When: By January 31 each year.
Agency: Social Security Administration
Form: Forms W-2 and W-3
Applies to: Every company in the United States, with 1 or more employees.
If missed: $60 to $340 per form depending on how late (the figures for forms due in 2026, adjusted yearly), with no cap for intentional disregard
Source: www.irs.gov, read October 22, 2026

Jay explains

Employees need their W-2 to file their own taxes, so the deadline is early: January 31, both for the copy to the employee and the copy to the Social Security Administration. Penalties are per form and grow the longer the forms are late. Payroll providers prepare and file these as part of year end.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

February 1, 2027
January 31, 2028

A payroll provider normally prepares and files this. Obligare shows it anyway, marked as the provider's, because the company stays liable if it is missed.

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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