through (2) [Reserved]. For further guidance, see § 1.6041-2(a)(1) and (2).
[Reserved]. For further guidance, see § 1.6041-2(a)(3)(i).
Exception. In a case where an employer is not required to file Forms W-3 and W-2 under § 31.6011(a)-4 or § 31.6011(a)-5 of this chapter, returns on Forms W-3 and W-2 required under this paragraph (a) for any calendar year shall be filed on or before January 31 of the following year.
through (c) [Reserved]. For further guidance, see § 1.6041-2(b) through (c).
Applicability date. This section applies to returns filed on or after July 20, 2017. Section 1.6041-2 (as contained in 26 CFR part 1, revised April 2017) applies to returns filed before July 20, 2017.
Expiration date. The applicability of this section will expire on or before July 17, 2020.