Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 3. SCOPE
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Qualified Employers. The automatic extensions of time are available to ‘‘Qualified Employers.’’ A ‘‘Qualified Employer’’ is an employer who:
- is required to furnish Forms W–2 to its employees on an expedited basis under § 31.6051–1(d)(1)(ii) and file
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Forms W–2 with SSA on an expedited basis under § 31.6071(a)–1(a)(3)(ii), and
- is either required to file the expedited Forms W–2 with SSA on magnetic media, or filed Forms W–2 on magnetic media in the year prior to the year that expedited Forms W–2 are required (whether or not the employer was required to file on magnetic media in the prior year).
.02 Application to returns filed by employers for employees in Guam, U.S. Virgin Islands, American Samoa and Puerto Rico. Wage and tax statements filed by employers for employees in Guam, U.S. Virgin Islands, American Samoa and Puerto Rico (Form W–2GU, Form W–2VI, Form W–2AS and Form 499R–2/W–2PR, respectively) are treated in the same manner as Forms W–2.
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