Postal Letter

What to do when former employees move and I need to deliver W-2's?

I have 2 former employees who have apparently moved since they were in my employ at the beginning of 2007. Their W2's were returned by USPS marked "Attempted Not Known" and "No Such Number" (I have previously mailed to the latter address). What is my obligation at this point to hunt these people down and deliver the W2's and can you point me to the documentation on this? Thanks.

Public Comments

1. You have made "best effort" to deliver W-2s on a timely basis to the last known address of record. Keep the returned envelopes in their personnel jackets for backup of your effort. You have no obligation to search any further--it is their obligation to notify you of a change of address. If they don't, you're off the hook.