2025 Form W-2 Updates

Information Returns

What’s New on the 2025 Form W-2?

New Extension Process for Recipient Copies

For Tax Year 2025, the IRS has implemented a new procedure for requesting additional time to furnish Form W-2 recipient copies to employees.

Employers must now use Form 15397, Application for Extension of Time to Furnish Recipient Statements, and fax it to the fax number and address listed on the back of the form.

This extension request applies to Copies 2, B, and C that must be furnished to your employees. See Form 15397 for more information.

File your W-2s online now to stay ahead of the deadline.

E-file early and prevent last-minute filing delays.

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Updated OMB Numbers Across All Forms

The IRS has updated the Office of Management and Budget (OMB) numbers for the entire W-2 Series of forms for TY 2025.

All forms in the W-2 family now show the new OMB Number 1545-0029, including:

  • Form W-2
  • W-2AS
  • W-2GU
  • W-2VI
  • W-3
  • W-3SS

Additionally, correction Forms W-2c and W-3c were updated in June 2024 and carry a revision date of "Rev. 6-2024". These updated forms reflect the new OMB number along with certain editorial changes.

Increased Penalties

The IRS has increased the penalties for failure to file and failure to furnish W 2 Form for the 2025 tax year. These adjustments also apply to penalties for intentional disregard of filing and payee statement requirements.

The changes are a result of annual inflation updates. Employers who do not file accurate W-2s or fail to provide timely copies to employees may now face higher fines. These increased penalty amounts apply to all returns that are required to be filed after December 31, 2025. See W2 Penalties for more information.

When is the due date to file and distribute W2 Form for 2025?

  • Employers must file Form W-2 (Copy A) + Form W-3 with the Social Security Administration (SSA) by February 2, 2026.
  • Employers must also furnish / distribute W-2 (employee copies — Copies B, C, 2, etc.) to employees by February 2, 2026.

Benefits of E-Filing W2 with TaxZerone

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Stay aligned with current Form W2 requirements for the 2025 tax year by filing accurately and on time.
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