By What Date Must Employers Send W-2 Forms?

Form W-2, also known as the Wage and Tax Statement, is provided by employers to employees annually. It details wages earned and taxes withheld from an employee’s pay throughout the calendar year. This form is essential for individuals to accurately prepare and file their federal and state income tax returns. It serves as a comprehensive record for reporting to the Internal Revenue Service (IRS) and the Social Security Administration (SSA).

Standard W-2 Delivery Deadline

Employers are required to furnish Form W-2 to their employees by January 31st of the year following the calendar year in which wages were paid. For example, W-2 forms for the 2024 tax year must be sent by January 31, 2025. If this deadline falls on a weekend or legal holiday, the due date is automatically extended to the next business day.

This deadline provides employees sufficient time before tax filing season. Receiving the W-2 allows individuals to accurately report income and withheld taxes for their personal tax returns. Delays can impact an employee’s ability to file on time or receive a potential tax refund.

Employer Obligations for W-2 Delivery

Employers must ensure W-2 forms are provided through acceptable methods and contain accurate information, beyond just meeting the January 31st deadline. Employers can furnish W-2 forms by mail to an employee’s last known address or through electronic delivery. For electronic delivery, employers must obtain employee consent, informing them that a paper copy will be provided if consent is not given or is withdrawn.

Accuracy of W-2 information is crucial. Employers must precisely report all wages, tips, compensation, and federal, state, and local taxes withheld. Errors can lead to complications and penalties for both the employee and the employer. In addition to employees, employers must file Copy A of all W-2s, along with Form W-3 (Transmittal of Wage and Tax Statements), with the Social Security Administration (SSA) by January 31st.

What to Do If You Don’t Receive Your W-2

If you have not received your Form W-2 by the January 31st deadline, take these specific steps. First, contact your employer’s payroll or human resources department. Provide them with your name, Social Security number, current address, and the dates you were employed. Allow reasonable time for your employer to resend the form, as postal delays can occur.

If you still have not received your W-2 by mid-February, or if your employer is unresponsive, contact the IRS for assistance at 800-829-1040. When contacting the IRS, provide your personal information, employer’s name, address, phone number, dates worked, and an estimate of wages and federal income tax withheld. The IRS will then contact your employer and may send you Form 4852, Substitute for Form W-2, Wage and Tax Statement.

If the tax filing deadline approaches and you still lack your W-2, use Form 4852 to file your tax return. This form allows you to estimate your wages and withheld taxes based on information from your final pay stubs, bank statements, or other reliable records. Attaching Form 4852 to your tax return enables you to meet the filing deadline, although processing your refund may be delayed while the IRS verifies the information. If you later receive the actual W-2 and the information differs, you may need to file an amended tax return using Form 1040-X.