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

Form W-2, also known as the Wage and Tax Statement, is a document that employers must issue to each employee and to the Social Security Administration (SSA) annually. This form reports the employee’s annual wages and the amount of taxes withheld from their paycheck. The W-2 is fundamental for individuals to accurately prepare and file their federal and state income tax returns. It also serves as a record for the IRS to verify reported income and tax withholdings.

The Standard Mailing Deadline

Employers must furnish Form W-2 to their employees by January 31 of the year following the calendar year to which the wages relate. This deadline applies whether the employer mails the form or provides it electronically.

Employers must adhere to this deadline to avoid potential penalties. Prompt receipt of the W-2 is important for employees to file their income tax returns accurately and on time. Employers also have a federal deadline to file Copy A of Form W-2 with the Social Security Administration (SSA) by January 31. This filing ensures the SSA has wage and tax data to track an individual’s earnings for Social Security benefits.

Special Circumstances for W-2 Delivery

Employers may deliver W-2 forms electronically, but this requires explicit employee consent. Employers must inform employees of their right to a paper statement and obtain affirmative consent for electronic delivery. They must also provide details on how to withdraw consent and any necessary hardware or software requirements.

For terminated employees, the federal W-2 deadline of January 31 of the following year generally applies. Employers should confirm any specific state-level requirements that might accelerate W-2 delivery for terminated staff.

Some states may have different or earlier deadlines for state-specific tax forms. Employers are responsible for checking and complying with the specific deadlines set by each state where they have employees.

Employer Obligations and Penalties

Employers must ensure the accuracy of reported information and maintain proper records. Employers are also required to retain copies of W-2s and related payroll records for a minimum of four years from the date the tax becomes due or is paid, whichever is later.

Failure to furnish correct Form W-2s to employees by the January 31 deadline can result in IRS penalties under Internal Revenue Code Section 6722. For example, if forms are filed within 30 days of the due date, the penalty can be $60 per form, up to a maximum of $220,500 for small businesses.

If the forms are filed more than 30 days late but by August 1, the penalty increases to $120 per form, with a maximum of $630,500 for small businesses. For forms filed after August 1 or not at all, the penalty is $310 per form, with a maximum of $1,261,000 for small businesses.

Employee Actions for Undelivered W-2s

If an employee does not receive their Form W-2 by the standard January 31 deadline, the first step is to contact their employer directly. The employee should confirm that the employer has their current mailing address and inquire about the status of the W-2.

If the employer does not respond or cannot provide the W-2 by the end of February, the employee should contact the Internal Revenue Service (IRS) for assistance. When contacting the IRS, the employee should be prepared to provide:

• Their name and address
• Social Security number
• The employer’s name, address, and phone number
• Dates of employment

If the April tax filing deadline approaches and the W-2 is still missing, the employee can file Form 4852, Substitute for Form W-2, Wage and Tax Statement. Filing Form 4852 enables the employee to meet the tax deadline.