IRS Releases 2025 Form W-2, W-3 General Instructions

The 2025 General Instructions for Forms W-2 and W-3 were released Feb. 27 by the Internal Revenue Service.

Among the developments included in the What’s New section of the instructions are that Form 15397, Application for Extension of Time to Furnish Recipient Statements, can be faxed to the IRS to request an extension of up to 30 days from the deadline for providing Form W-2 copies to employees. The instructions note that the form must be faxed by the deadline for furnishing forms to employees, that extensions are not automatic, and that generally up to 15-day extensions are granted unless ...