When must an employer provide an employee with form W-2 after their employment ends?

Employers are required to provide employees with Form W-2 by January 31 of the following year after employment has ended. This deadline is important as it allows employees to receive a clear and accurate summary of their earnings and withholdings for tax purposes, enabling them to file their personal income taxes in a timely manner.

Filing the W-2 on or before January 31 ensures that employees have enough time to review their earnings, check for accuracy, and include the necessary information on their tax returns. It also helps employers remain compliant with IRS regulations, as they must report wage and tax information by this deadline to avoid penalties.

Other timeframes, such as December 31 of the same year or January 15 of the following year, do not comply with IRS requirements, as they do not provide adequate time for employees to prepare their tax filings. The deadline of February 15 is also not correct, as it extends beyond the required timeframe for providing these important tax documents.