The IRS has reminded employers of filing deadline changes
related to Form W-2, Wage and Tax Statement, made by the Protecting
Americans from Tax Hikes Act of 2015 (PATH Act). At the same time,
the agency reminded individuals that the PATH Act may delay some
refunds if they claim the earned income tax credit (EITC) or
advanced child tax credit.
Under the PATH Act, the due date for employers to submit Form
W-2 to the SSA has been moved to January 31, with no extension for
filing electronically. This change is effective for Forms W-2
relating to calendar years beginning after December 18, 2015.
Additionally, the PATH Act generally requires that no credit or
refund for an overpayment for a tax year will be made to a taxpayer
before the 15th day of the second month following the close of that
tax year, if the taxpayer claimed the earned income tax credit
(EITC) or additional child tax credit on the return. The provision
in the PATH Act applies to credits or refunds made
