What Is the Last Day for Employers to Send Out W2?

A Form W-2, officially known as the Wage and Tax Statement, is a tax document that employers in the United States are required to provide to each employee annually. This form reports an employee’s total wages, salary, and other compensation, along with the federal, state, and local taxes withheld from their pay during the year. The W-2 form helps employees accurately file their individual income tax returns and allows tax authorities to track reported wages and withheld taxes.

Understanding the Standard W-2 Deadline

Employers are required to furnish Form W-2 to their employees by January 31st of the year following the tax year for which wages were paid. For instance, for wages paid in 2024, the W-2 forms must be provided to employees by January 31, 2025. This deadline ensures employees have the necessary information to prepare and file their income tax returns in a timely manner.

If January 31st falls on a weekend or a legal holiday, the deadline for furnishing W-2s to employees automatically shifts to the next business day. Employers meet this requirement by either mailing the forms, which must be postmarked by the deadline, or by providing them electronically if the employee has consented.

Important Employer Responsibilities

Employers must also file these forms with the Social Security Administration (SSA) by January 31st of the year following the tax year. This applies to both paper and electronic filings, although electronic filing is generally required for employers submitting 10 or more W-2 forms.

Accuracy in W-2 reporting is important, as errors can lead to complications for both employees and the employer. If an employer discovers an error on a previously issued W-2, they must issue a corrected W-2, known as Form W-2c, as soon as possible. Form W-2c is used to fix inaccuracies in reported wages, tax withholdings, employee names, or Social Security numbers.

Employers should file Form W-2c with the SSA and provide a copy to the employee. While an extension to file W-2s with the SSA can be requested using Form 8809 in certain circumstances, this extension does not apply to the deadline for providing W-2s to employees.

Steps for Employees Not Receiving a W-2

If an employee has not received their W-2 form by the January 31st deadline, the first step is to contact their employer directly. Employees should verify their mailing address and ensure the employer has their correct contact information. It is advisable to allow a reasonable waiting period, typically until mid-February, as mailed forms may take a few days to arrive.

If the W-2 is still not received or the employer is unresponsive after this initial contact, the employee can then seek assistance from the Internal Revenue Service (IRS). When contacting the IRS, employees should be prepared to provide:

• Their name, address, Social Security number, and phone number.
• The employer’s name, address, and Employer Identification Number (EIN), if known.
• Dates of employment.
• An estimate of their wages and federal income tax withheld.

The IRS will contact the employer to request the missing form and may also send a Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to the employee. If the W-2 is still unavailable by the tax filing deadline, employees can use Form 4852 to file their tax return. This form requires the employee to estimate their wages and withheld taxes based on their pay stubs or other records.