W2

There are no situations identified in either the Internal Revenue Code or Regulations for mailing the W-2s late. The fine is $50 for each late mailed W-2. $100 per W-2 if the IRS determines it was intentional.

In all my experience with small employers, I have never seen an employer fined for a late mailing to an employee.

Technically, none.

However, this year's deadline is February 1 due to the holiday/weekend rule.

Just curious. Are you the employer or the employee?

"bh2os" wrote

None really. But there aren't any real penalties to speak of. If they're not ready, they're not ready. Some employers, now broke and closed, just won't be sending them out.

The due date to the IRS is the end of February, and that can be extended. And violations of that due date have seen penalties.