Skip to content
ChatProjectCodes

Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. DISCRETIONARY

Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States

EXTENSIONS

.01 Qualified Employers may request additional extensions of time to furnish Forms W–2 to employees and file Forms W–2 with SSA. Additional extensions of time are discretionary and should be requested from the Director, Martinsburg Computing Center. See §§ 31.6051–1(d)(2)(i), 31.6081(a)– 1(a)(3)(i) and Form 8809. .02 Employers who do not meet the definition of a ‘‘Qualified Employer’’ may request an extension of time to furnish Forms W–2 to employees and file Forms W–2 with SSA. These exten

sions of time are discretionary and should be requested from the Director, Martinsburg Computing Center. See §§ 31.6051–1(d)(2)(i), 31.6081(a)– 1(a)(3)(i) and Form 8809.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-53
Internal Revenue Bulletin 1996-53

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.