New Extension Requirements for Form W-2

Starting in 2019, employers wanting an extension to file W-2s past the January 31 deadline

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.

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