tks all
bw
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In all my experience with small employers, I have never seen an
employer fined for a late mailing to an employee.
Technically, none.
However, this year's deadline is February 1 due to the holiday/weekend
rule.
None really. But there aren't any real penalties to speak of. If they're
not ready, they're not ready. Some employers, now broke and closed, just
won't be sending them out.
The due date to the IRS is the end of February, and that can be extended.
And violations of that due date have seen penalties.
--
Paul Thomas, CPA
www.paulthomascpa.com