Stolen identity refund fraud—SIRF for short—works when identity thieves e-file phony federal and state 1040s and claim bogus refunds long before the IRS and state tax authorities can match employees’ federal and state 1040s to their W-2s.
Only Congress can change the federal W-2 filing deadlines, and it doesn’t seem to be inclined to do so right now. States, on the other hand, have a lot more flexibility to change their filing deadlines. Here’s the rundown for 2016. Note: Since Jan. 31, 2016, is a Sunday, forms are due on Feb. 1, 2016.
- Alabama: Beginning in 2016, employers must file Form A-3, along with copies of Forms W-2 by Jan. 31. The old due date was Feb. 28. Citation: Administrative Code § 810-3-75-03.
- Connecticut: Employers must file Forms W-2 and CT-W3 by each Jan. 31. The old due date was March 31. Citation: Public Act 15-5, June Special Session, L. 2015.
- Illinois: Employers that file at least 250 federal Forms W-2 must file their state W-2 forms by Feb. 15 and in the same format they use to file federal forms. The old due date was March 31. Citation: 86 Ill. Adm. Code §100.7300.
- Indiana: Beginning with forms filed in 2016, employers must file Forms W-2, along with Form WH-3, by Jan. 31. The old due date was the last day of February. Citation: P.L. 242, L. 2015.
- North Carolina: Form NC-3, along with copies of employees’ W-2s, must be filed by Jan. 31, and in an electronic format as prescribed by the Secretary of Revenue. The old due date was Feb. 28. Citation: Ch. 259, L. 2015.
- Utah: Beginning Jan. 1, 2016, employers filing annual reports must file electronically by Jan. 31 of the following year. The old due date was Feb. 28. Citation: Ch. 369, L. 2015.
Other states with accelerated filing deadlines
Employers in the District of Columbia, Kentucky, Pennsylvania, Virginia and Wisconsin must also file their W-2s annually by Jan. 31.
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