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Late W-2c forms are now twice as costly

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in Centerpiece,Employment Law,Human Resources

The 2010 Small Business Jobs Act doubles the penalty—now $100, up from $50—for each missing or incorrect 2010 Form W-2 that is filed or corrected after Aug. 1, 2011. Maximum penalty: $1.5 million.

Incorrect W-2s are corrected by filing Forms W-2c with the Social Security Administration.

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