What Is the Deadline for Employers to Mail W-2 Forms?

A W-2 form is a document employers issue to their employees annually. This form details an employee’s total wages, salary, and other compensation received during the tax year. It also reports the amounts of federal, state, and local income taxes, as well as Social Security and Medicare taxes, that were withheld from their paychecks. Employees depend on this form to accurately complete and file their federal and state income tax returns, as it provides a summary of their earnings and tax contributions for the year.

The Standard W-2 Mailing Deadline

Employers are required to furnish W-2 forms to their employees by January 31st following the tax year. For instance, W-2s for the 2024 tax year must be mailed by January 31, 2025. This deadline applies universally, whether the employee is still actively working for the employer or departed during the tax year.

Should January 31st fall on a weekend or a legal holiday, the deadline automatically shifts to the next business day. Employers fulfill this obligation by ensuring the form is sent on or before the due date. This ensures employees receive their necessary tax documentation, allowing them to prepare their income tax returns.

Understanding Electronic W-2s

Employers have the option to provide W-2 forms electronically, requiring employee consent. Consent must confirm the employee can access the electronic statement in the provided format. This often involves an electronic signature or a confirmation email.

Employers must inform employees of hardware or software requirements to access the electronic W-2. Employees can withdraw consent at any time, and employers must have a clear withdrawal procedure. If an employee does not provide consent or later withdraws it, the employer is required to furnish a paper copy of the W-2 form.

Actions If Your W-2 Is Not Received

If you have not received your W-2 form by the end of January, first contact your employer’s payroll or human resources department. Confirm they have your current mailing address on file and inquire about the date and method your W-2 was sent. Often, a simple address error or mail delay can be the cause.

If you still do not receive your W-2 by mid-February, or if your employer cannot resolve the issue, you should contact the Internal Revenue Service (IRS) directly. You can reach the IRS by calling 800-829-1040. When you call, be prepared to provide:

• Your name
• Address
• Social Security number
• Employer’s name and address
• Dates of employment
• An estimate of your wages and federal income tax withheld

The IRS will then contact your employer on your behalf and may send you a Form 4852.

Should the tax filing deadline approach and you still have not received your W-2, you can use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and withheld taxes based on information from your final pay stub or other available records. You would attach Form 4852 to your income tax return. 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.