Drake Accounting®: What are the paper and e-filing deadlines for Forms W-2?
January 31st is the deadline to file Forms W-2 using Business Services Online or to submit paper Form W-2. If this date falls on a Saturday, Sunday, or legal holiday, the deadline will be the next business day. January 31st is the deadline to distribute Forms W-2 to employee(s).
For more information, see the W-2/W-3 Instructions.