Is There a Deadline for Employers to Send W2?

A Form W-2, also known as the Wage and Tax Statement, serves as a comprehensive record of an employee’s annual earnings and the taxes withheld from their pay. This document is essential for both employers and employees in fulfilling their tax obligations each year. Employers use the W-2 to report wages, tips, and other compensation to the Internal Revenue Service (IRS) and the Social Security Administration (SSA). For employees, the W-2 is a foundational document used to accurately prepare and file their individual federal, state, and local income tax returns.

Understanding the Primary Deadline

Employers are required to furnish Form W-2 to each employee and submit copies to the Social Security Administration (SSA) by January 31 following the calendar year to which the wages relate. For instance, W-2 forms for the 2024 tax year must be sent by January 31, 2025. This simultaneous deadline ensures that both employees receive their forms for timely tax filing and the SSA receives its copies.

The January 31 deadline allows employees sufficient time to prepare their tax returns before the typical April tax filing deadline. If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. Employers are considered compliant if the forms are postmarked by January 31, even if they arrive a few days later.

Requesting an Extension

Employers may find themselves in situations where they cannot meet the January 31 deadline for filing W-2 forms with the Social Security Administration. In such cases, an employer can request an extension using Form 8809, Application for Extension of Time To File Information Returns. This form is specifically for extending the deadline to file with the SSA, not for delaying the distribution of W-2s to employees.

While Form 8809 typically grants an automatic 30-day extension for many information returns, the process for W-2 forms is often not automatic. An extension for W-2s usually requires a paper submission of Form 8809 and must meet specific criteria, such as a catastrophic event in a federally declared disaster area, fire, casualty, natural disaster affecting operations, or the death, serious illness, or unavoidable absence of the individual responsible for filing.

Penalties for Late W-2s

Employers who fail to send W-2 forms to employees or file them with the Social Security Administration by the required deadline, or who file incorrect W-2s, face financial penalties from the IRS. The penalty structure is tiered, meaning the amount increases based on how late the forms are provided. For the 2025 tax year, penalties can range from $60 to $680 per form.

For example, if a form is filed within 30 days of the due date, the penalty might be $60 per form. This increases to $120 per form if filed more than 30 days late but by August 1, and $310 per form if filed after August 1 or not at all. These penalties apply per W-2, so businesses with many employees can incur substantial fines. Furthermore, if the IRS determines there was intentional disregard for filing requirements, the penalty can be significantly higher, reaching $630 to $680 per form with no maximum limit. State tax authorities may also impose their own penalties.

Steps to Take If You Do Not Receive Your W-2

If you do not receive your W-2 form by the January 31 deadline, there are specific steps you should take to ensure you can still file your taxes accurately and on time. First, contact your employer’s payroll or human resources department directly to inquire about the form. Confirm that they have your current mailing address on file, especially if you have recently moved, and request a copy of the W-2.

If you still have not received your W-2 by the end of February after contacting your employer, your next step is to contact the IRS for assistance. You can call the IRS toll-free at 800-829-1040. When you call, be prepared to provide:
Your name, address, Social Security number, phone number, and the dates you worked for the employer.
Your employer’s name, address, and phone number.
The IRS will then contact your employer on your behalf and request the missing W-2.

Should you not receive the W-2 in time to file your tax return, even after IRS intervention, you can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and taxes withheld using information from your final pay stub or other records. It is important to complete Form 4852 as accurately as possible and attach it to your tax return. While using Form 4852, it is generally recommended to file a paper return, as e-filing may not be possible without the employer’s Employer Identification Number (EIN) on the substitute form. Even without your W-2, it remains important to file your tax return by the deadline to avoid potential penalties for late filing.