Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 4. AUTOMATIC
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
EXTENSION PERIOD
.01 Qualified Employers must furnish Forms W–2 to the employees on or before the later of the expedited due date under § 31.6051–1(d)(1)(ii) or October 31 of the year in which they file their final Form 941.
.02 This automatic extension of time to furnish Forms W–2 to employees does not relieve an employer of its obligation to furnish a Form W–2 within 30 days to any employee who makes such a request in writing under § 6051.
.03 Qualified Employers must file Forms W–2 on or before the later of the expedited due date under § 31.6071(a)– 1(a)(3)(ii) or November 30 of the year in which they file their final Form 941.
.04 These automatic extension periods remain in effect until new automatic extension periods are published by the Commissioner.
Get a plain-English answer with a citation back to this text.
Ask AI about this code