When Are Employers Supposed to Give W-2s?

A W-2 form is a tax document that employers issue to their employees annually. This form summarizes an employee’s total wages, tips, and other compensation paid during the calendar year. It also details the amounts of federal income tax, Social Security tax, and Medicare tax withheld from their paychecks. For employees, it provides information to prepare and file their income tax returns with the Internal Revenue Service (IRS). For the IRS, it acts as a record to verify reported income and tax liabilities.

The Primary Deadline

Employers are generally required to furnish W-2 forms to their employees by January 31st of the year following the tax year. For instance, W-2s for the 2024 tax year were due to employees by January 31, 2025. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day. While this federal deadline is consistent, some states may have their own earlier or concurrent deadlines for state tax purposes.

W-2 Delivery Methods

Employers have several acceptable methods for providing W-2 forms to their employees. One method is mailing the physical form via U.S. mail. For this method, the form must be postmarked by the January 31st deadline, and it is crucial for employers to have a correct and current mailing address on file for each employee.

Electronic delivery has become a common alternative. However, employers cannot simply send W-2s electronically without permission. Electronic delivery requires explicit employee consent, which can be provided either electronically or through a paper form.

Employers providing electronic W-2s must also inform employees of the necessary hardware and software requirements to access the form, such as needing a computer and a PDF reader. They must also provide clear instructions on how to access, view, and print the electronic W-2. Employees who do not provide consent or withdraw their consent must still receive a paper W-2 form.

Actions for Undelivered W-2s

If an employee has not received their W-2 form by the designated deadline, there are specific steps they can take to obtain it. The first action should be to contact the employer directly, typically the payroll or human resources department. It is advisable to allow a reasonable waiting period, such as until mid-February, before contacting the employer, in case of mail delays. During this contact, the employee should confirm their mailing address and the method by which the W-2 was sent.

If the employer does not provide the W-2 after a reasonable time, generally after February 14th or the end of February, the employee can contact the IRS for assistance.

When contacting the IRS, the employee will need to provide their personal information, the employer’s name, address, and Employer Identification Number (EIN), along with an estimate of their wages and the amount of federal income tax withheld. The IRS can then contact the employer to request the missing form and may provide the employee with Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Should the W-2 still be unavailable by the tax filing deadline, which is typically April 15th, an employee can file their tax return using Form 4852. This form allows taxpayers to estimate their wages and tax withholdings based on records like pay stubs or bank statements. Attaching Form 4852 to the tax return ensures timely filing, which helps avoid potential penalties. If the actual W-2 arrives later and shows different information, an amended return using Form 1040-X may be necessary.