Wage statements and independent contractor forms must be filed with the government by January 31.
The Protecting Americans from Tax Hikes (PATH) Act includes a requirement for employers to file their copies of Form W-2 and Form W-3 with the Social Security Administration by the end of January. This deadline also applies to certain Forms 1099-MISC filed with IRS to report non-employee compensation to independent contractors.
An extension of time to file is no longer automatic. The IRS will only grant extensions for very specific reasons.