What Is the Cutoff Date to Receive W2?

Form W-2 is a tax document issued by employers at the close of each calendar year. It reports an employee’s annual wages and the federal, state, and local taxes withheld. This form is essential for taxpayers preparing their annual income tax returns and for the IRS and Social Security Administration to track earnings and tax obligations.

Understanding the W-2 Deadline

Employers must provide Form W-2 to their employees by January 31st of the year following the tax year. For example, a W-2 for income earned in 2024 must be provided by January 31, 2025. If January 31st falls on a weekend or legal holiday, the deadline extends to the next business day. Employers also have a January 31st deadline to file copies of the W-2 with the Social Security Administration.

Steps to Take if Your W-2 Is Late

If you have not received your Form W-2 by the January 31st deadline, first contact your employer directly. Reach out to their payroll or human resources department to confirm your mailing address and inquire about the W-2’s status. Allow 10 to 14 days for the form to arrive after your inquiry, accounting for mail delays. If your employer is unresponsive or unable to provide the W-2 within that extended period, contact the IRS for assistance. When contacting the IRS, be prepared to provide specific details about yourself and your employer. This includes your name, address, Social Security number, phone number, and your employer’s name, address, phone number, and Employer Identification Number (EIN), if known. The IRS can then reach out to the employer on your behalf.

Key Information Found on a W-2

A Form W-2 contains various boxes detailing an employee’s annual compensation and tax withholdings. Box 1 reports your total taxable wages, tips, and other compensation subject to federal income tax. Box 2 shows the total amount of federal income tax withheld from your paychecks throughout the year.

Boxes 3 and 5 report wages subject to Social Security and Medicare taxes, respectively, while Boxes 4 and 6 show the corresponding amounts of Social Security and Medicare taxes withheld. Other common boxes include Box 10 for dependent care benefits and Box 12, which uses specific codes to report various types of compensation or benefits, such as contributions to health savings accounts or deferred compensation plans.

Boxes 15 through 20 provide detailed information regarding state and local wages and taxes withheld, which is essential for filing state and local income tax returns. This comprehensive information is fundamental for accurately preparing your complete income tax filing.

Filing Your Taxes Without a W-2

If you are unable to obtain your official W-2 after taking the steps to contact your employer and the IRS, and the tax filing deadline is approaching, you still have an option to file. You can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to estimate your wages and taxes withheld. To complete Form 4852, you will need to rely on other financial records, such as your last pay stub for the tax year, bank statements, or other payment records, to accurately estimate your income and withholding amounts.

This form must be attached to your paper tax return and mailed to the IRS by the tax deadline. Filing with Form 4852 allows you to meet the tax deadline, avoiding potential late filing penalties. If you later receive your actual W-2 and the information differs from what you reported on Form 4852, you may need to file an amended tax return using Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct any discrepancies.