Final answer:
Paper Forms W-2 must be filed with the SSA by the last day of January to report individuals' earnings and tax contributions.
Step-by-step explanation:
Paper Forms W-2
must be filed with the SSA (Social Security Administration) by the
last day of January
. This is the deadline for employers to provide their employees with their Forms W-2, which report their wages and taxes withheld for the previous year. Filing the Forms W-2 with the SSA ensures that the government receives accurate information about individuals' earnings and tax contributions.