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RETRACT PREVIOUS RESPONSE!!! The deadline is January 31st. I was looking at other
responses and everyone else is saying January, so I looked it up. Yep they're right! I should know, my employer always waits until the end!
Sorry for the mis-info!
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They must be mailed by December 31st.
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For 2010, here are the deadlines for employers to submit W-2 forms to employees:
January 31st: Deadline for distributing W-2's to employees.
February 28th: Deadline for paper filing of wages.
March 31st: Deadline for electronic filing of wages.
Sources:
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When is the deadline for employers to distribute W2 forms to employees?
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