Letter 1436 is intended to provide you with actions to take to ensure you can file your Form W-2, Wage and Tax statements by the January 31st due date. Additionally, steps are provided to request a non-automatic 30-day extension of time to file should you encounter unexpected situations that fall into one or more reasons outlined in the letter.
What you need to do
Refer to your letter for actions to prepare for the filing of your Forms W-2 by January 31, 2018.
Answers to common questions
Will I be allowed an additional 30-day extension of time to file Form W-2 beyond March 1st?
No, TD 9730 eliminated the additional 30-day extension of time request for Form W-2.
Will I be allowed a 30-day extension of time for Form W-2 for a reason other than:
- Your business suffered a catastrophic event in a Presidentially Declared Disaster area that made the business unable to resume operations or made necessary records unavailable.
- A fire, casualty, or natural disaster affected the operation of the business.
- A death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation of the business.
- A Form W-2 is being filed for the first year the business was established.
This is my first year in business and I will file more than 250 Forms W-2, but I will not be able to file electronically by the January 31st due date, what should I do?
In this situation submit Form 8809, Request for Extension of Time to File Certain Information Returns, to receive a non-automatic 30-day extension of time to file. Complete, sign, and mail Form 8809 to the address in the instructions before the January 31st due date. A late request will not be accepted.
You may also request a waiver from filing information returns electronically if you are filing 250 or more Forms W-2, and are unable to file electronically this year. Complete, sign, and mail the Form 8508, Request for Waiver From Filing Information Returns Electronically, to the address in the instructions before the January 31st due date. A late request will not be accepted. A waiver will not extend the due date of January 31st; you will still need to file Forms W-2 on paper by the due date.
Tips for next year
Keep this letter as a reminder for future filings.
Tax publications and other resources you may find useful
- December 7, 2017 Webinar: Racing Towards Year End: Employment Tax Issues
- About Form W-2, Wage and Tax Statement
- General Instructions for Forms W-2 and W-3 (PDF)
- General Instructions for Certain Information Returns (PDF)
- Form 8809, Application for Extension of Time to File Information Returns (PDF)
- Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)
- Online Ordering for Information Returns and Employer Returns