Time and place for filing
Time and place for filing (1)Time for filing(i)General rule.In a case where an employer must file Forms W-3 and W-2 under this section and also under 31.6011(a)4 or 31.6011(a)5 of this chapter (Employment Tax Regulations), the time for filing such forms under this section shall be the same as the time (including extensions thereof) for filing such forms under 31.6011(a)4 or 31.6011(a)5.