Employers must prepare and send to employees the multi-part W-3 no later than January 31 of the following year.

Name: Employers must prepare and send to employees the multi-part W-3 no later than January 31 of the following year.
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Employers must prepare and send the W-2 forms to their employees by January 31 of the following year, not the W-3. The W-3 form, which is a summary of all W-2 forms, is sent to the Social Security Administration, not to employees.

Employers Must Prepare and Send to Employees the Multi-Part W-3