Are Companies Required to Mail W2 Forms to Employees?
Learn about employer obligations for W-2 delivery, accepted distribution methods, and steps employees can take if they don't receive their form.
Every year, employees across the United States rely on their W-2 forms to file accurate tax returns. These documents summarize earnings and taxes withheld during the previous year. Given their importance, many workers question whether companies are legally required to mail these forms or if other delivery methods are acceptable.
Understanding employer obligations and options helps employees know when and how to expect their W-2s.
Legal Requirements for Issuing W2
Employers must prepare and issue Form W-2, Wage and Tax Statement, to employees from whom they withheld income, Social Security, or Medicare taxes. This requirement generally applies if an employee earned $600 or more in wages, salary, or other compensation during the year, including full-time, part-time, and seasonal workers. Independent contractors typically receive Form 1099-NEC instead.
The Internal Revenue Service (IRS) mandates that employers furnish W-2 forms for the previous calendar year to employees by January 31 of the current year.1Internal Revenue Service. IRS Reminds Employers of January 31 Deadline for Form W-2, Other Wage Statements If this date falls on a weekend or holiday, the deadline moves to the next business day. This timing ensures employees have the information needed for their personal income tax returns, usually due by April 15.
The W-2 form must include the employer’s identification details (like EIN and address) and the employee’s name, address, and Social Security number. It details the employee’s total compensation, federal income tax withheld, wages subject to Social Security and Medicare taxes, and the amounts withheld for these taxes. Information on state and local taxes, certain benefits, and retirement plan contributions is also included. Accurate reporting is necessary for tax filing and for the Social Security Administration (SSA) to calculate future benefits. Employers must also file copies of these W-2s, along with Form W-3, with the SSA by the January 31 deadline.2Internal Revenue Service. Topic No. 752, Filing Forms W-2 and W-3
Accepted Methods of Delivery
Employers can use various methods to provide Form W-2. Mailing via the U.S. Postal Service to the employee’s last known address is common. Placing the correctly addressed W-2 in the mail by the deadline satisfies the requirement, even if arrival is slightly delayed.
The IRS also permits electronic delivery, which can provide faster access for employees. However, this method requires explicit employee consent according to specific regulations, such as Treasury Regulation 31.6051-1.3Legal Information Institute (Cornell Law School). 26 CFR § 31.6051-1 – Statements for Employees Employers cannot simply email W-2s or post them online without prior agreement. Secure web portals are generally recommended over email for electronic distribution.
Before an employee consents to electronic delivery, the employer must provide clear disclosures. These must inform the employee of their right to receive a paper copy if they don’t consent, the scope and duration of the consent, and the procedure for obtaining a paper copy later.
The disclosure must also explain how to withdraw consent, update contact information, and detail the necessary hardware and software for access. Consent must be given electronically in a manner demonstrating the employee can access the form in the provided format.
Once consent is secured, the electronic W-2 must be available by the January 31 deadline. If provided via a website, the form must remain accessible through October 15 of that year. The electronic version must contain all required information. In-person delivery is another option. Regardless of the method, the employer must ensure the employee receives or can access their accurate W-2 by the deadline.
Actions If a W2 is Missing
If you haven’t received your W-2 by mid-February, first contact your employer or former employer. Verify they have your correct mailing address and ask when the form was sent. Check if electronic access is available through an employee portal.
If contacting your employer doesn’t resolve the issue by the end of February, reach out to the IRS directly at 800-829-1040 or schedule an appointment at a Taxpayer Assistance Center.4Internal Revenue Service. W-2 – Additional, Incorrect, Lost, Non-Receipt, Omitted Be ready to provide your name, address, phone number, SSN, your employer’s details (name, address, phone, EIN if known), and your employment dates.
The IRS will typically contact the employer on your behalf and send you Form 4852, Substitute for Form W-2.5Internal Revenue Service. If You Don’t Get a W-2 or Your W-2 Is Wrong This form allows you to file your tax return using estimated wage and withholding information, even without the official W-2.
To complete Form 4852, use your final pay stub from the tax year to estimate your earnings and taxes withheld as accurately as possible. Attach the completed Form 4852 to your tax return (Form 1040 or 1040-SR). Filing with this substitute form may delay return processing and any refund while the IRS verifies the figures. Keep a copy of Form 4852 for your records.
If you receive the official W-2 after filing with Form 4852, compare the information. If there are differences, you must file an amended tax return using Form 1040-X, Amended U.S. Individual Income Tax Return.6Internal Revenue Service. What to Do When a W-2 or Form 1099 Is Missing or Incorrect Report the correct figures from the official W-2 and explain the reason for the changes to ensure your tax liability is accurate.