Paper returns and electronically filed returns must be received by employees by January 31 of the following year.
Social Security Administration:
Paper returns:
File Copy A of Form W-2 (and the accompanying transmittal Form W-3) by February 28 (or the 29th during a leap year.
Electronically filed returns:
File by March 31.
Thirty-day filing extension:
You can request a filing extension of 30 days with the Social Security Administration by sending Form 8809, Request for Extension of Time to File Information Returns.
Where to file:
Send Copy A of Form W-2 (and one transmittal Form W-3) to:
Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769-0001.
Certified mail (recommended):
If you use certified mail, change the zip code for the above address to 18769-0002.
If you use an IRS-approved private deliver service, add two things to the above address: