IRS Extends Deadline for Household Employees' W-2 Forms
The IRS has announced that W-2 forms for household employees are due this year on February 15 instead of the original January 31 deadline. The change is due to the fact that the booklet that contains the forms and instructions for household employee W-2 forms, Package H, was not mailed until January 25, giving employers little time to meet the January 31 deadline.
Employers cannot download forms suitable for filing from the Internet - the forms must comply with IRS rules for paper and ink. Employers who do not receive Package H in the mail may request a mailing by calling the IRS at 1-800-TAX-FORM. Employers may also obtain forms from IRS offices that supply forms to the public. Some IRS offices have discontinued supplying forms this year, so be sure to call before making a trip.
Employers of household employees are required to file W-2 forms if they withheld or paid Social Security or Medicare taxes for employees last year or if they withheld federal income tax. You can find more information on rules for employers of household employees on the IRS Web Site
The February 28 deadline for employers of household employees to file W-3 forms with the Social Security Administration remains in place.