Starting in 2019, employers wanting an extension to file W-2s past the January 31 deadline must give a reason why the extension is needed, reported ECFA. Previously, a 30-day extension was automatically granted to an employer filing a Form 8809. A new version of the form “will contain checkboxes for employers to indicate the reason for the extension request,” said ECFA.
Here are reasons that qualify for an extension:
- The employer had experienced a catastrophic event in a Qualified Disaster Area;
- The employer had experienced a casualty, fire, or natural disaster;
- The individual who typically files the returns died or is seriously ill;
- The return is being filed during the business’s first year;
- The filer hasn’t received all necessary information from a third-party payee statement.