As of the first week of February, three U.S. states and one U.S. territory have extended electronic filing deadline for Forms W-2 Wage and Tax Statement. Iowa and Puerto Rico cite technical reasons for their extensions. Both Wisconsin and Michigan extended their deadlines because of recent severe weather conditions that closed state agencies and disrupted U.S. Postal Service delivery.
Contractors should note any deadline extensions carefully. The original electronic filing deadline for these jurisdictions was January 31, 2019. Iowa’s and Puerto Rico’s extensions give contractors until Thursday, February 28, 2019, to e-file. However, Michigan electronic W-2 filing was only extended to February 7, and Wisconsin electronic W-2s were only extended until February 4, 2019.
|Original Deadline||Extended Deadline|
|Iowa||January 31, 2019||February 28, 2019|
|Michigan||January 31, 2019||February 7, 2019|
|Puerto Rico||January 31, 2019||February 28, 2019|
|Wisconsin||January 31, 2019||February 4, 2019|
Note: Companies are responsible for ensuring their own compliance with W-2s, W-3s and 1099s.