W-2 Penalty Risk Calculator
Estimate one filing penalty for tax year 2026 W-2s due in 2027. Compare correction timelines and the intentional-disregard minimum.
Enter your employee count and an estimated error rate. Results update instantly with no signup required.
What percentage of W-2s might have OBBBA reporting errors?
10 affected forms · After August 1 or not filed
$3,400
Illustrative filing penalty for returns due in 2027
Corrected within 30 days
$600
$60/form
Within 30 days after the due date
Corrected by August 1
$1,300
$130/form
More than 30 days late, by August 1
After August 1 or not filed
$3,400
$340/form
Corrected after August 1 or not filed
Intentional disregard
$6,900+
$690+/form
Minimum per form; may be higher
This estimates one filing penalty only. A separate penalty can apply for incorrect employee statements. Annual limits, reasonable-cause relief and exceptions can change the result. Intentional disregard has a minimum, not a maximum.
Tax year 2026 W-2s are due February 1, 2027. Read the IRS instructions. Reviewed October 8, 2026.
Educational federal reporting guidance, reviewed October 8, 2026. Sources: 2026 IRS W-2 instructions, Notice 2025-69, and DOL tip rules.
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Frequently Asked Questions
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