By what date are employers required to provide W-2 forms?

Employers are required to provide W-2 forms to their employees by January 31st of each year. This deadline ensures that employees have their W-2 forms in time to prepare and file their personal income tax returns. The W-2 form reports an employee's annual wages and the taxes withheld from those wages, which are essential for accurate tax filing. Meeting this timeline is crucial for both employees and the IRS, as it facilitates a smooth tax submission process and helps ensure compliance with tax laws.

The other dates listed do not align with the official requirements for providing W-2 forms; therefore, they do not serve the purpose of allowing employees the necessary time to prepare their tax documents.