The payroll department at Midland University has prepared and sent W$-2$ forms to all their employees. What additional step do they need to complete before they are done with Form W$-2$ for the most recently completed calendar year?

Send the W$-2$ forms to the state government.

Sent the $W-2$ forms to the Department of Finance.

Send the $W-2$ forms to the Internal Revenue Service.

Send the W$-2$ forms to the Social Security Administration.