I am needing to hold off on filing my w-2 for 2016 until next year(2018) ... Is there a form that I need to fill out to cover myself with the IRS and is there a penalty?

Hello ... I am needing to hold off on filing my w-2 for 2016 until next year(2018) ... Is there a form that I need to fill out to cover myself with the IRS and is there a penalty for filling later?