What is the due date?

For tax years 2017 and prior, wage statements are due with the Sales, Use and Withholding Taxes Annual Return (Form 5081).  Form 5081 is due February 28 of the year following the tax year reported.

For tax years 2018 and forward, wage statements (e.g., W-2, W-2G, 1099-R, 1099-MISC) are due to Treasury January 31 of the year following the tax year reported.