IRS Form W-2 W-2 instructions Penalties Penalties new W-2 reporting rules General Instructions for Forms W-2 and W-3 Penalties penalty W2 form, which is due no later than Jan. 31 Instructions Form W-2 Penalties Penalties General Instructions for Forms W-2 and W-3 http://www.irs.gov/instructions/iw2w3/ch01.html