Per Diem Rates from the U.S. General Services Administration

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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Per Diem Rates

Annual Employment Tax Forms

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Form W-2, Wage and Tax Statement:

When to file:

• Employees:
  • 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:
    • Attn: W-2 Process, 1150 E. Mountain Drive.
    • Change zip code to:18702-7997.