By January 31, furnish Copies B and C of Forms W-2VI, W-2GU, W-2AS, or W-2CM to each employee who worked for you during the prior year. If an employee stops working for you during the year, furnish the statement at any time after employment ends but no later than January 31. However, if the employee asks you for Form W-2, furnish it within 30 days of the request or the last wage payment, whichever is later.

Note: Employers in the Commonwealth of the Northern Mariana Islands should contact their local tax division for instructions on completing Form W-2CM.

Magnetic media filing requirement. If you are required to file 250 or more Forms W-2VI, W-2GU, and W-2AS, you must file using magnetic media (or electronically). See the Instructions for Forms W-2 and W-3 or call the Social Security Administration (SSA) at 1-800-772-6270 for more information.

When and where to file. By the last day of February (or when filing a final return if you make final payments before the end of the year), send your completed forms to the following:

Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands must send Copy A of Forms W-2VI, W-2GU, W-2AS, W-2CM, and a Form W-3SS, Transmittal of Wage and Tax Statements, to the SSA at the addresses shown on Form W-3SS.

Send Copy 1 of Forms W-2VI, W-2GU, W-2AS, and W-3SS to your local tax department. For more information on Copy 1, contact your local tax department. Employers in the Commonwealth of the Northern Mariana Islands should contact their local tax department for instructions on how to file Copy 1.

If you need copies of Form W-3SS, get them from your U.S. Internal Revenue Service representative or Internal Revenue Service Center. Get Forms W-2VI, W-2GU, W-2AS, or W-2CM from your local tax department or from the IRS.

If you need to correct a Form W-2VI, W-2GU, W-2AS, or W-2CM after you have sent Copy A to the SSA, use Form W-2c, Corrected Wage and Tax Statement. Furnish employees Copies B and C of Form W-2c. Send Copy A with Form W-3c, Transmittal of Corrected Wage and Tax Statements, to the SSA at the address shown on Form W-3c.

If you go out of business during the year, give your employees the Forms W-2 by the due date of the final Form 941-SS. File with the SSA Copy A by the last day of the month after that due date.

If an employee loses or destroys his or her copies, furnish that employee copies of Form W-2VI, W-2GU, W-2AS, or W-2CM marked "Reissued Statement." Do not send Copy A of the reissued form to the SSA.

If a form is corrected before you send Copy A to the SSA, furnish the employee the corrected copies. Mark the original Copy A "Void" in the proper box and send the new Copy A as explained above. For details, see the instructions for the forms.

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