And you can get the RED forms by mail now for free : https://www.irs.gov/businesses/online-ordering-for-information-returns-and-employer-returns
Complete all the things on the IRS list that is applicable : https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business
I previously checked out that website, https://www.irs.gov/pub/irs-pdf/fw2.pdf and the site does not allow 2021 W-2s to be filed online.
The following restrictions apply specifically to Forms W-2/W-3 Online:
Apparently, I will have to download the forms, fill out and mail. I was hoping to avoid the mailing step.
I'm getting the run around with the SSA and IRS. According the IRS 2021 General Instructions for Forms W-2 and W-3, page 13 states:
Terminating a business. If you terminate your business,
you must provide Forms W-2 to your employees for the
calendar year of termination by the due date of your final
Form 941, 944, or 941-SS. You must also file Forms W-2
with the SSA by the due date of your final Form 941, 944,
or 941-SS. If filing on paper, make sure you obtain Forms
W-2 and W-3 preprinted with the correct year. If e-filing,
make sure your software has been updated for the current
tax year.
I have filed our FINAL Form 941, Employer's Quarterly Federal Tax Return
On page 14:
Failure to file correct information returns by the due
date. If you fail to file a correct Form W-2 by the due date
and cannot show reasonable cause, you may be subject
to a penalty as provided under section 6721. The penalty
applies if you:
• Fail to file timely,
• Fail to include all information required to be shown on
Form W-2,
• Include incorrect information on Form W-2,
• File on paper forms when you are required to e-file,
• Report an incorrect TIN,
• Fail to report a TIN, or
• Fail to file paper Forms W-2 that are machine readable.
The amount of the penalty is based on when you file
the correct Form W-2. Penalties are indexed for inflation.
The penalty amounts shown below apply to filings due
after December 31, 2021. The penalty is:
• $50 per Form W-2 if you correctly file within 30 days of
the due date; the maximum penalty is $571,000 per year
($199,500 for small businesses, defined in Small
businesses).
• $110 per Form W-2 if you correctly file more than 30
days after the due date but by August 1; the maximum
penalty is $1,713,000 per year ($571,000 for small
businesses).
• $280 per Form W-2 if you file after August 1, do not file
corrections, or do not file required Forms W-2; the
maximum penalty is $3,426,000 per year ($1,142,000 for
small businesses).
However, the SSA states I cannot file 2021 W-2s until December 15, 2021.
Terminating a business. https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
If you terminate your business,
you must provide Forms W-2 to your employees for the
calendar year of termination by the due date of your final
Form 941, 944, or 941-SS. You must also file Forms W-2
with the SSA by the due date of your final Form 941, 944,
or 941-SS. If filing on paper, make sure you obtain Forms
W-2 and W-3 preprinted with the correct year. If e-filing,
make sure your software has been updated for the current
tax year.
https://www.irs.gov/pub/irs-pdf/fw3.pdf
https://www.irs.gov/pub/irs-pdf/fw2.pdf
This tells me NOTHING. If you follow your links, the SSA doesn't have 2021 W-2 forms available yet. I called SSA and they will not be ready until December 15, 2021. However, I need to file in the next 30 days or risk a penalty from the IRS. I attempted to order the form W-2 through the IRS website and it is not available for order.
I'm sorry to tell you, the IRS does not have it. If you follow the link, you will see it is not there for 2021.
And you can mail regular Black & white forms ... I do it all the time without any reprisal.
Obviously, the links must be corrupted. As the link does not take me to 2021 W-2.
And you can get the RED forms by mail now for free : https://www.irs.gov/businesses/online-ordering-for-information-returns-and-employer-returns
See if you can get it here. Open the IRS forms and search on W2
I opened both links successfully ... however just order the forms from the IRS for FREE ... they come in the mail in a couple of weeks.
Unfortunately, this link Forms and Publications (PDF) (irs.gov) only takes me to this web page: 2021 Form W-2 (irs.gov)
and it doesn't yet link to being able to file W-2s for 2021.
This link from Critter-3 is what I needed to order the correct 2021 W-2s.
Online Ordering for Information Returns and Employer Returns | Internal Revenue Service (irs.gov)
Thank you for your answers. Too bad the SSA and IRS can't do a better job explaining how to file W-2s early in their Instructions.