By when must an employer provide the W-2 form to employees?

The correct timing for employers to provide the W-2 form to employees is January 31. This deadline is significant because it aligns with the requirement set by the Internal Revenue Service (IRS) for employers to furnish W-2 forms, which report an employee's annual wages and the taxes withheld from their paycheck.

By ensuring employees receive their W-2s by January 31, workers have sufficient time to prepare their individual income tax returns, as the typical filing deadline for these returns is April 15. This structured timeline helps facilitate proper tax reporting compliance for both employees and the IRS.

The options of December 31, January 15, and February 15 do not meet the IRS mandate for W-2 distribution, highlighting the importance of adherence to January 31 as the correct cutoff date.