News & Resources


IRS Releases 2019 Form W-2, Instructions

BY: APA Staff | 02/15/19

The IRS has released the 2019 Form W-2, Wage and Tax Statement, and the 2019 General Instructions for Forms W-2 and W-3. Both are available in the Resource Library on the APA website.

No Major Changes

There are no major changes to the 2019 Form W-2. Here are a few items to note:

  • Due date for filing with SSA. The deadline to file 2019 Forms W-2 and W-3 with the Social Security Administration (SSA) is January 31, 2020, without regard to the method of filing.
  • Box 9 Verification Code. The Verification Code pilot program has ended. Box 9 is no longer in use.
  • Disaster tax relief. Disaster tax relief is available for those affected by recent disasters.
  • Penalties. The instructions also list updated penalty amounts for failure to file correct information returns and to furnish correct payee statements. These penalties are adjusted for inflation annually.

For more information, read “IRS Releases 2019 Form W-2, Instructions” in Payroll Currently, Issue 2, Vol. 27.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!