When Are Companies Required to Send W-2 Forms?

A W-2 form, officially known as the Wage and Tax Statement, is a document employers are required to issue to employees and the Internal Revenue Service (IRS) annually. This form reports an employee’s annual wages and other compensation, along with the amount of federal, state, and local taxes withheld from their pay. The W-2 form is a fundamental document for filing personal income tax returns, providing necessary information to report earnings and reconcile tax obligations.

The Standard Mailing Deadline

Employers are required to send W-2 forms to their employees by January 31st each year. This deadline applies to the previous calendar year’s earnings; for example, W-2 forms for the 2024 tax year must be sent by January 31, 2025. This is a mailing deadline, meaning employers must dispatch the form by this date, not necessarily that the employee must receive it by then. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day.

Employers distribute W-2 forms via postal mail to the employee’s last known address. With employee consent, employers can also provide W-2s electronically. For electronic delivery, the employee must consent, and the employer must inform them of the hardware and software requirements, as well as procedures for withdrawing consent or requesting a paper copy. This electronic option can provide earlier access to the form.

Steps If Your W-2 Is Delayed

If you have not received your W-2 form by early to mid-February, take steps to investigate the delay. First, contact your employer’s payroll or human resources department. Verify they have your correct mailing address on file, especially if you have recently moved.

Inquire about its status, including when it was mailed and if it was returned as undeliverable. After contacting your employer, allow 7 to 10 business days for the form to arrive, considering mail delivery times. This direct communication with your employer is the most effective troubleshooting step for a delayed W-2.

Obtaining a Copy of Your W-2

If direct contact with your employer does not resolve the issue by the end of February, you have several options to obtain a copy. Many employers offer online portals where current and former employees can access and download their W-2 forms, provided they previously consented to electronic delivery. Requesting a duplicate directly from your employer is often the quickest way to secure the document.

As a last resort, if you cannot obtain your W-2 from your employer, you can contact the IRS for assistance. The IRS can contact your employer on your behalf and may send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and taxes withheld using information from your final pay stub and file your tax return. The IRS also provides a wage and income transcript, which contains federal tax information reported by your employer, accessible through their “Get Transcript” service online or by mail using Form 4506-T.