Do w2s need to be mailed

In the United States, the IRS requires employers to provide W-2 forms to their employees by January 31st of each year. While it's not strictly necessary to mail W-2s, employers are required to furnish them to employees and file them with the Social Security Administration (SSA) by the same deadline.

Here are the options for providing W-2s to employees:

  1. Mail: Employers can mail W-2s to employees at their last known address. This is a common method, but it can be time-consuming and may not be environmentally friendly.
  2. Electronic delivery: Employers can provide W-2s to employees electronically, as long as they meet certain requirements. This can be done through a secure online portal, email, or text message. The employee must consent to electronic delivery, and the employer must obtain a written acknowledgment from the employee.
  3. Hand delivery: Employers can hand-deliver W-2s to employees, either in person or through a representative.

Regardless of the method chosen, employers must ensure that W-2s are provided to employees by January 31st. Failure to do so may result in penalties and fines.

It's worth noting that the IRS also requires employers to file W-2s with the SSA by January 31st. This can be done electronically through the SSA's Business Services Online (BSO) system or by mailing the forms to the SSA.