If a payroll provider files my LLC's W-2s late or wrong, is the LLC off the hook?
I run a foreign-owned LLC from Nigeria with three US employees, and we pay a well-known payroll service to handle literally everything — deposits, the quarterly returns, and the year-end W-2s. My assumption was that outsourcing means the provider carries the liability if something is filed late or with errors. A colleague says that's not how the IRS sees it at all. Who is right? And is it true that the year-end forms basically have to be filed electronically now?
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