@hosmercpas Why would anyone paper file the forms when you can efile them for free ... simply tell the employees that the forms will not be available until after the 15th ... the IRS will not process anything prior to 1/27 anyway and until the information on their return can be verified by your information their returns will be on hold. If you mail in the forms this means their returns will be held up until some data input operator gets your paper forms and enters them in the system ... I know of many lengthy delays that have happened by mailed in W-2/W-3 forms so DON'T do it. Patience is a virtue.
