W-2 Late Filing Penalty Calculator 2025

For 2025, W-2 late filing penalties range from $60 to $330 per form depending on when you file: $60/form if filed within 30 days of the deadline; $130/form if filed after 30 days but by August 1; $330/form if filed after August 1 or never filed. Intentional disregard carries a $660 minimum penalty per form with no cap.

Form W-2 must be furnished to employees AND filed with the Social Security Administration (SSA) by January 31 each year. For tax year 2024, W-2s are due January 31, 2025. For tax year 2025, W-2s are due January 31, 2026 (which falls on a Saturday, so the deadline extends to February 2, 2026). There is NO automatic extension for W-2 filing.

Unlike most tax forms, there is NO automatic extension for W-2 filing. You must request an extension using Form 8809 BEFORE the January 31 deadline. Extensions are granted only for specific circumstances and are not guaranteed. Even with an extension, you must still furnish W-2 copies to employees by January 31.

Yes, if you file 10 or more information returns of ANY type (combined across all forms including W-2s, 1099s, etc.), you MUST e-file. This threshold was reduced from 250 to 10 starting in 2024. Filing paper returns when e-file is required means the IRS treats your W-2s as NOT FILED, triggering maximum penalties.

IRC § 6721 penalizes failure to file correct W-2s with the SSA/IRS (Copy A). IRC § 6722 penalizes failure to furnish correct W-2s to employees (Copy B/C). Both penalties can apply to the same W-2, potentially doubling your penalty. For example, if you file 50 late W-2s at $330 each, you could owe $33,000—but if you also failed to give copies to employees, that doubles to $66,000.

Yes. Businesses with average annual gross receipts of $5 million or less over the 3 preceding tax years qualify for lower maximum penalties: Tier 1 cap is $232,500 (vs. $664,500 for large businesses); Tier 2 cap is $664,500 (vs. $1,993,500); Tier 3 cap is $1,329,000 (vs. $3,987,000). There is NO cap for intentional disregard penalties.

Filing W-2s with incorrect information (wrong name, SSN, wages, etc.) is treated the same as late filing for penalty purposes. The correction timeline determines your penalty tier. File corrected W-2s (Form W-2c) as soon as you discover errors. De minimis exceptions may apply for small dollar errors ($100 or less, or $25 for withholding).

Reasonable cause relief is available if you can demonstrate you exercised ordinary business care and prudence but were unable to file on time due to circumstances beyond your control. Common defenses include: system failures, natural disasters, reliance on incorrect information from employees, and illness. First-time penalty abatement may also apply.