What Is the Last Day to Receive Your W-2?

Form W-2, the Wage and Tax Statement, is a document employees need to file their annual income tax returns. It provides a detailed summary of the total wages paid to an employee and the taxes withheld during the calendar year. This form is prepared by employers and sent to employees.

The Official W-2 Deadline

The Internal Revenue Service (IRS) mandates that employers must send Form W-2 to their employees no later than January 31st each year. This deadline applies whether the form is sent through the mail or provided electronically. It is important to understand this is the date by which the employer must send the form, not the date you are guaranteed to receive it.

If your W-2 is being sent by postal mail, you should allow a reasonable amount of time for delivery. An employer who mails the form on January 31 has met their legal obligation, so it is advisable to wait until at least mid-February before concluding that your form is missing.

Many companies offer electronic access to W-2s through secure online portals, which are often available before a paper copy arrives. Check with your employer’s human resources or payroll department to see if this option is available, as it can provide earlier access to your tax information.

What to Do if Your W-2 is Late

If mid-February arrives and you still have not received your W-2, your first step is to contact your employer directly. Reach out to the payroll or human resources department and verify that they have your correct mailing address on file, as an incorrect address is a common reason for non-delivery.

If you cannot get the form from your employer, the next step is to contact the IRS at 800-829-1040. Before calling, be prepared to provide the following information:

• Your name, address, Social Security number, and phone number
• Your employer’s full name, address, and phone number
• Your dates of employment
• An estimate of the wages you earned and the federal income tax withheld for the year

Filing Taxes Without a W-2

If you have tried all other options and the tax filing deadline is near, you can still file your return using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to report your earnings and withholdings using the best information available.

To complete Form 4852, you will use the year-to-date information from your final pay stub of the year. This stub contains the details needed to estimate your total wages, federal income tax withheld, and other payroll deductions. The completed Form 4852 is then attached to your paper-filed tax return or its data is entered if you are filing electronically.

If you file using Form 4852 and later receive your W-2, you must compare the two documents. If the figures on the official W-2 differ from your estimates, you may be required to file an amended tax return. This is done using Form 1040-X, Amended U.S. Individual Income Tax Return.