How Many Years Do You Have to File a W2?

Many people ask how long they have to file a W-2, but this question misunderstands the tax process. Employees do not file Form W-2 with the IRS. Instead, your employer sends copies to you and the Social Security Administration, which shares the data with the IRS. You use the information on your W-2 to prepare and submit your annual income tax return on Form 1040. The more practical question is about the timeframe for filing a past-due tax return to claim a refund.

The Time Limit for Claiming a Tax Refund

The Internal Revenue Service provides a specific window for taxpayers to claim a refund. You have three years from the original due date of a tax return to file and claim any refund you are entitled to. If you miss this deadline, the unclaimed money becomes the property of the U.S. Treasury.

For example, your 2021 tax return was originally due on April 18, 2022, so the deadline to claim a refund for that year is April 15, 2025. The three-year period starts from the original filing deadline, not the end of the tax year, even if you were granted an extension to file. If you owe the IRS for a year you didn’t file, the rules are different. While there is no statute of limitations for the IRS to assess tax if a return was never filed, the agency has 10 years to collect the debt once it is assessed.

Obtaining Your Past-Year W-2 Forms

The most direct method for obtaining a past W-2 is to contact the employer you worked for during that period. Employers must keep copies of employment tax records for at least four years and can often provide a duplicate. Many employers also offer online portals where current and former employees can access their W-2s.

If you cannot reach your former employer, your next step is to request the information from the IRS. A free option is to request a “Wage and Income Transcript.” This transcript contains the data that employers reported to the IRS, including information from W-2s and Forms 1099. You can request a transcript online through the IRS “Get Transcript” tool, by phone, or by mailing Form 4506-T.

While the transcript provides federal wage and withholding figures, it does not include state or local tax information. For a fee, you can also request a complete copy of your entire tax return for that year using Form 4506, which will include the W-2.

Filing a Prior-Year Tax Return

Once you have your W-2 or wage transcript, you can prepare the overdue tax return. You must use the correct tax forms and instructions for the specific year you are filing, as tax laws, deductions, and credits change annually. These historical documents are available on the IRS website’s “Prior Year Forms & Instructions” page. Tax preparation software can also be a useful tool, as many programs offer past editions that guide you through completing an older return.

Unlike current returns, older returns often cannot be submitted electronically and must be printed and physically mailed. The correct mailing address depends on the state you live in and whether you are including a payment. You must consult the instructions for the specific Form 1040 you are filing to find the address.

How Long to Keep Your W-2 Records

After you file your tax return, keep your records, including W-2s, for a specific period. The IRS recommends retaining tax documents for at least three years from the date you filed or the return’s due date, whichever is later. This window aligns with the statute of limitations for an audit.

However, some situations warrant keeping records longer. If you underreport gross income by more than 25%, the IRS has six years to assess additional taxes. For this reason, keeping documents for at least six years is wise.

It is also beneficial to keep all W-2s until you start receiving Social Security benefits. This allows you to verify your earnings record with the Social Security Administration and ensure you receive the correct benefit amount.