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

Form W-2, Wage and Tax Statement, summarizes an employee’s annual wages, tips, and other compensation, along with federal, state, and local taxes withheld. Employees need the W-2 to file their income tax returns. Employers must accurately report W-2 information to employees and government agencies. Understanding W-2 deadlines and procedures is important for tax season.

Furnishing W-2s to Employees

Employers must provide Form W-2 to each employee by January 31 of the year following the tax year in which wages were paid. For instance, W-2s for the 2024 tax year must be furnished by January 31, 2025. This deadline applies even if the employee ceased working for the employer before the end of the calendar year. If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day. The employer meets this requirement if the form is properly addressed and mailed on or before the due date.

Employers can deliver W-2s via mail or electronically. For electronic delivery, employers must obtain employee consent. This consent confirms the employee can access the electronic format and has been informed of necessary hardware and software. Employees must also be notified they will receive a paper W-2 if consent is not given, how to withdraw consent, and how to request a paper copy. Consent generally carries forward for future years unless withdrawn.

Filing W-2s with the Social Security Administration

Employers must also file copies of Form W-2 with the Social Security Administration (SSA), along with Form W-3, Transmittal of Wage and Tax Statements. The deadline for filing W-2s with the SSA is January 31, for both paper and electronic filings.

Employers can file W-2s with the SSA using paper forms or electronically. As of January 1, 2024, employers filing 10 or more information returns, including W-2s, are generally required to file them electronically. Extensions for filing with the SSA are available through Form 8809, Application for Extension of Time To File Information Returns. These extensions are not automatic and are granted for specific reasons, typically providing a 30-day extension.

Responding to Missed Deadlines

Employers who fail to meet the W-2 deadlines can face penalties. These penalties apply for both failing to furnish W-2s to employees on time and failing to file them with the SSA by the deadline. Penalties are calculated per form and escalate based on how late the forms are provided or filed.

For the 2025 tax year, penalties can start at $60 per form if filed within 30 days of the due date, increasing to $120 per form if filed more than 30 days late but by August 1st, and reaching $310 per form if filed after August 1st or not at all. Businesses with gross receipts of $5 million or less may have lower maximum penalty caps. Intentional disregard of filing requirements can lead to even higher penalties, potentially $630 per form with no maximum limit.

Employees who do not receive their W-2 by the January 31 deadline should first contact their employer to inquire about the form’s status and confirm their mailing address. If the W-2 is not received by the end of February, or if the employer is unresponsive, the employee should contact the IRS directly at 800-829-1040. The IRS will then contact the employer to request the missing W-2 and may provide the employee with Form 4852, Substitute for Form W-2, which can be used to estimate wages and withheld taxes for tax filing.

If an employee receives an incorrect W-2, they should immediately contact their employer to request a corrected Form W-2c. If the employer does not provide a corrected form by the end of February, the employee can contact the IRS for assistance. The IRS will send a letter to the employer requesting a corrected W-2 within ten days and can provide instructions for Form 4852 if needed. Should a corrected W-2 be received after the tax return has been filed and the information differs, an amended return, Form 1040X, may need to be filed.