SECTION 1. PURPOSE

.01 This revenue procedure provides automatic extensions of time for (1) furnishing Form W–2, Wage and Tax Statement, to employees and (2) filing Form W–2, with the Social Security Administration (SSA) as provided in §§ 31.6051–1(d)(2)(ii) and 31.6081(a)– 1(a)(3)(ii) of the Employment Tax Regulations. These automatic extensions also apply to Form 499R–2/W–2PR, Withholding Statement; Form W–2VI, U.S. Virgin Island Wage and Tax Statement; Form W–2GU, Guam Wage and Tax Statement; and Form W–2AS, American Samoa Wage and Tax Statement. These automatic extensions are only available to ‘‘Qualified Employers,’’ as defined below.