The IRS is reminding employers and other businesses to file Tax Year 2022 Form W-2 and other wage statements by Jan. 31, 2023.
Employers must file their copies of Form W-2, Wage and Tax Statement and Form W-3, W-3, Transmittal of Wage and Tax Statement with the Social Security Administration by Jan. 31. Additional information on how to file can be found on IRS.gov under Topic No. 752 Filing Forms W-2 and W-3.
The Jan. 31 deadline also applies to Forms 1099-NEC, Nonemployee Compensation filed with the IRS to report non-employee compensation to independent contractors. For more information on this and for other due dates, see the Instructions for Forms 1099-MISC and 1099-NEC.