Description

Employers must file Forms W-2 with the SSA by Jan. 31, 2025. Companies may request a 30-day filing extension by using Form 8809, but extensions will only be granted in limited cases for extraordinary circumstances or catastrophes. Employers must furnish Copies B, C and 2 of Form W-2 to their employees by Jan. 31, 2025.

Employers that filed 250 or more Forms W-2 for the prior calendar year must include the aggregate cost of employer-sponsored health plan coverage on employees’ Forms W-2. The cost of health care benefits should be reported in Box 12 of Form W-2, with Code DD to identify the amount. This reporting is optional for smaller employers.