When Are W-2 Forms Due? Important Deadlines to Know

A Form W-2, also known as the Wage and Tax Statement, is a document that employers issue to their employees at the end of each calendar year. This form details the total wages, salary, and other compensation paid to an individual during the tax year. It also reports the amounts of federal income tax, Social Security tax, and Medicare tax withheld from their paychecks. The W-2 form helps employees accurately file their personal income tax returns and serves as a record for the Internal Revenue Service (IRS) and the Social Security Administration (SSA) to track income and tax obligations.

Employer Deadlines for W-2 Forms

Employers must adhere to specific deadlines for furnishing W-2 forms to employees and filing them with the Social Security Administration. The deadline for both providing employees with their W-2 and filing with the SSA is January 31st of the year following the tax year. This deadline applies whether the forms are filed electronically or on paper. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day.

For employers who file W-2 forms on paper, a corresponding Form W-3, Transmittal of Wage and Tax Statements, must be submitted along with the W-2s to the Social Security Administration by January 31st. Form W-3 acts as a summary document, totaling the wage and tax information from all individual W-2 forms. This ensures the SSA receives a complete record of all employee wages and withheld taxes for the prior year.

Consequences of Missed Deadlines

Failing to meet W-2 deadlines can result in penalties imposed by the Internal Revenue Service. These penalties apply whether an employer fails to furnish W-2s to employees on time or fails to file them with the Social Security Administration by the due date. The penalty amount depends on how late the forms are furnished or filed, increasing significantly with the delay.

Penalties can range from $60 to $680 per form for the 2025 tax year, with specific tiers. For instance, a form filed within 30 days of the deadline might incur a lower penalty, while forms filed after August 1st or not at all face higher penalties. The IRS also imposes higher penalties for intentional disregard of the filing requirements, which can reach $630 per form with no maximum limit. These penalties are assessed per individual W-2 form.

Employers may avoid penalties by demonstrating “reasonable cause” for their failure to comply. Establishing reasonable cause involves showing that the employer exercised ordinary business care and prudence but was unable to meet the deadline due to circumstances beyond their control. Examples include serious illness, natural disasters, or the inability to obtain necessary records despite diligent efforts.

Employee Actions for Receiving W-2 Forms

Employees should expect to receive their W-2 forms from their employer by January 31st. This allows sufficient time to prepare and file their federal and state income tax returns. If a W-2 form has not arrived by the first week of February, the employee’s first step is to contact their employer directly. Contact payroll or human resources to confirm the mailing address and inquire about the W-2’s status.

If contacting the employer does not resolve the issue, or if the W-2 is still missing by the end of February, the employee should contact the Internal Revenue Service for assistance. The IRS can be reached at 1-800-829-1040. Individuals should be prepared to provide their personal information, the employer’s name and address, and the dates of employment. The IRS will then contact the employer to request the missing W-2.

Should the W-2 remain unavailable by the tax filing deadline, employees can use Form 4852, Substitute for Form W-2, to file their tax return. This form allows taxpayers to estimate their wages and federal income tax withheld using information from their last pay stub or other available records. Tax returns filed with Form 4852 cannot be e-filed and must be submitted as a paper return. If the actual W-2 is received after filing with Form 4852 and the information differs, an amended return using Form 1040-X may be necessary.