Each employer must distribute:
Three copies (Copies 2, B, and C) of the IRS Form W-2 to each member no later than January 31 of the year following the taxable year.
One copy to the Social Security Administration. Depending on the number of forms you are filing, you may file either paper copies or electronically.
The employer should also retain one copy of each W-2 for its records.
Requirements for completing IRS Forms W-2 may change from year to year. To ensure that W-2s are completed correctly, IRS instructions for W-2s should be reviewed each year.
The instructions are contained in IRS Publication 393, ”Federal Employment Tax Forms,” which are available at the IRS Website at www.irs.gov or by calling 1-800-TAX-FORM.