> I thought that there was a statutory requirement for employers to mail
> out W2's by February 1. Is there? Has this changed? Just exactly what
> IS the requirements. Please cite code section if possible.
>
> Larry
Per BNA Handbook, listed under COMP 350:111, W2's have to be SENT by January
31 to the employee. BUT, if an employee has relocated, the deadline is
extended to (I think) Feb 18.
Reference:
Title 26, United States Code, Subtitle F, Chapter 61, Part III, Subpart C,
sec. 6051, para (a)
Michael D. Johnson, CPA