The IRS warned employers that ordered paper information and employer returns in late December that they may not receive them in time to meet the January 31 filing deadline [IR-2019-08, 1-29-19]. Employers should consider an alternate source for these forms, such as office supply stores, although the IRS is filling orders as quickly as possible.
The IRS said delivery of Forms W-2 and W-3 as well as 1099 forms will be delayed. Employers continued to request printed forms during the government shutdown and, after assessing and prioritizing its backlog, “the IRS anticipates it will not finish shipping these forms until mid to late February.”
The deadline for filing Forms W-2 and W-3 with the Social Security Administration is January 31, 2019. Forms 1099-MISC with nonemployee compensation must be submitted to the IRS by January 31, 2019.
Requesting an Extension
An extension of time to file Forms W-2 is no longer automatic. The IRS only grants extensions where there are extraordinary circumstances. The specific criteria are listed on Line 7 of Form 8809, Application for Extension of Time to File Information Returns. In addition, the Filing Information Returns Electronically (FIRE) system is available for electronic submissions of information returns for existing FIRE users.
To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!
