Below is a list of changes to the 2020 General Instructions for Forms W-2 and W-3 first released on February 25, 2020. The revised instructions were released on March 18, 2020. You may still use copies of the instructions printed or downloaded before March 18, 2020, but those copies won't have the corrections below. The due date for filing with the SSA in the "Reminders" section should be February 1, 2021, not January 31, 2021. The other due dates throughout the instructions were correct. The maximum penalty amount for a small business that either filed after August 1, didn't file corrected Forms W-2, or didn't file the required Forms W-2 should be $1,130,500, not $1,130,000. This penalty amount is in "Failure to file correct information returns by the due date" of the "Penalties" section.
