If you ordered paper Forms W-2, W-3 and 1099 from the IRS in late December, you may not receive them until after the January 31 filing deadline. As of time of publication, the IRS is not extending this deadline and, instead, encourages employers to look for these forms at office supply stores.
The IRS additionally reminds companies that Form 8809 is required to request extensions for filing information returns, and the Filing Information Returns Electronically (FIRE) system has been unaffected by the current backlog. January 31 is also the deadline for filing of electronic W-2s and W-3s. Construction businesses who aren’t currently using a full payroll service like Payroll4Construction.com to take care of their W-2s can visit the Social Security Administration’s website to get started with electronic filing.
Note: Companies are responsible for ensuring their own compliance with W-2s, W-3s and 1099s.