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Delayed W2 Filing First Time Employer
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Late to the party, I understand. Health issues & system failures got in the way. Anyways, I have the W2 filled out and ready to send in paper form. I understand there's probably some type of penalty for being this late. My question is this : can I give the W2 directly to my previous employee and have them file it with their tax professional? Or do I have to send it into the IRS directly? Very confused and new to this... The previous employee is basically a friend of mine and I doubt they'd say they got it late. I'm just not sure how it works on the back-end... All help & advice is appreciated. Thank you!

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7 months ago