What Is the Last Day Employers Can Send W2?
Learn employer W-2 deadlines, understand what to do if you don't receive your form, and how to correct W-2 errors for tax season.
The Form W-2, or Wage and Tax Statement, is a crucial document detailing an employee’s annual wages and the taxes withheld by their employer. This statement is essential for individuals to file their federal, state, and local income tax returns. Employers are mandated by the Internal Revenue Service (IRS) to provide this form. Understanding employer responsibilities and deadlines for delivering W-2s is vital for employees to manage tax obligations.
Understanding the W-2 Mailing Deadline
Employers must furnish employee copies of Form W-2 (Copies B, C, and 2) by January 31st of the year following the tax year. For instance, W-2s for income earned in 2024 are due to employees by January 31, 2025. This deadline allows employees time to prepare and submit their tax returns before the April filing deadline.
If January 31st falls on a weekend or a legal holiday, the deadline is extended to the next business day. Employers also have a January 31st deadline to file Copy A of each W-2, along with Form W-3, with the Social Security Administration (SSA). This helps streamline reporting for employers and the government.
While the primary method of delivery is through mail, employers can also provide W-2s electronically. However, employees must provide their consent to receive the form electronically. This consent typically needs to be given in advance and carries forward for future years unless withdrawn.
Employers can request a 30-day extension to file W-2s with the SSA by submitting Form 8809, Application for Extension of Time to File Information Returns. Importantly, an employer’s extension to file with the SSA does not extend the deadline for providing W-2s to employees.
Steps When a W-2 Is Not Received
If an employee does not receive their W-2 by the January 31st deadline, the initial step involves contacting their employer directly. Speak with the payroll or human resources department to confirm their mailing address and inquire when the W-2 was sent or if it was returned as undeliverable. Wait until at least mid-February before taking further action, as mail delays can occur.
If the W-2 is still not received by the end of February, or if the employer is unresponsive, contact the IRS. When contacting the IRS, employees should be prepared to provide their full name, address, Social Security number, phone number, and dates of employment. Also provide the employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN). The IRS will then contact the employer to request the missing W-2.
If the W-2 still does not arrive in time for tax filing, employees can use Form 4852, Substitute for Form W-2 or Form 1099-R, to complete their tax return. This form allows employees to estimate wages and withheld taxes based on their final pay stub or other records. If the actual W-2 is received after filing with Form 4852 and the information differs, an amended tax return (Form 1040-X) may need to be filed.
Handling W-2 Corrections and Issues
Upon receiving a W-2, employees should review it for inaccuracies, such as incorrect name, Social Security number, wages, or tax withholdings. If an error is found, contact their employer to request a corrected W-2, known as Form W-2c. Employers are responsible for correcting these errors and filing the updated information with the SSA.
Errors include misspelled names, incorrect Social Security numbers, inaccurate wage amounts, or wrong tax withheld totals. The IRS requires employers to correct incorrect name and Social Security number information, as it must match what is on the employee’s Social Security card. While there is no strict deadline for filing Form W-2c, employers are encouraged to submit corrections as soon as errors are discovered to avoid potential penalties.
If an employer does not respond to requests for a corrected W-2 or fails to issue one in a timely manner, generally by the end of February, the employee can contact the IRS for assistance. The IRS may then send a letter to the employer, requesting the corrected W-2.