Late W-2s and 1099s

While I don't think this will help you, one year that the company I worked for changed hands late in the year, and the W-2's came out on time, but incorrect. (The form stated that I paid more SS than I earned in wages!). The company was dragging their feet about getting me (us) corrected forms. About the 10th of February, I mentioned that if they were having problems correcting these forms for us, that I was sure that the IRS would be more than willing to "help". Amazingly enough, my corrected form appeared the next day.

Christina

One more time I'm going to say this. An employer does not HAVE to mail out W2 forms. He is of course supposed to make them available to employees by Jan 31st. Which means if they are available at place of business for pickup that's just fine.

ChEAr$, Harlan Lunsford, EA n LA

We've said this for years, but the W-2 instructions at irs.gov say:

Furnishing Copies B, C, and 2 to employees. Furnish Copies B, C, and 2 of Form W-2 to your employees, generally, by January 31, 2008. You will meet the ?furnish? requirement if the form is properly addressed and mailed on or before the due date.

The W-2 penalty provisions use the "furnish" terminology.

Handing them out at work would seem to comply, but just having them available at the work place may not meet the "furnish" requirement.

snip

Especially if the person is no longer an employee

Then that is the former employee's problem.

Using the mail in order to "furnish" them, is just one way,m but not the only way, nor is it required.

ChEAr$, Harlan Lunsford, EA n LA