Final answer:
A builder is required to give his employees a W-2 form no later than January 31.
Step-by-step explanation:
The correct answer to the question is (A) January 31. A builder is required to give his employees a W-2 form no later than January 31. A W-2 form is a tax form that reports an employee's annual wages and the amount of taxes withheld from their paycheck. It is used by employees to file their individual income tax returns.