By what date must employers send Form W-2 to employees each year?

Employers are required to send Form W-2, which reports wages and tax withholding information, to employees by January 31 each year. This deadline ensures that employees receive their W-2s in a timely manner, enabling them to accurately prepare and file their income tax returns before the April 15 deadline. The January 31 date is especially significant because it is also the deadline for employers to file the W-2 forms with the Social Security Administration, reinforcing the importance of adhering to this timeline for accurate reporting and compliance.