When Are W-2s Mailed and What to Do If It’s Late?

A Form W-2, Wage and Tax Statement, is a crucial document for individuals and the Internal Revenue Service (IRS) during tax season. This form reports the income an employee earned and the taxes withheld by their employer throughout the calendar year. It is essential for accurately preparing and filing an annual income tax return.

Understanding the W-2 Form

The Form W-2 details an employee’s total wages, tips, and other compensation received from an employer during a tax year. It also itemizes the amounts of federal income tax, Social Security tax, Medicare tax, and any state or local income taxes that were withheld from that pay. This comprehensive statement provides the necessary figures for employees to calculate their tax liability or determine any refund owed. Without this form, filing an accurate tax return can be challenging.

Employer Mailing Requirements

Employers are mandated by the IRS to furnish Form W-2 to their employees by January 31st of the year following the tax year. For example, W-2s for wages earned in 2024 must be sent by January 31, 2025. This deadline applies to both mailing paper copies and making electronic copies available. If January 31st falls on a weekend or legal holiday, the deadline shifts to the next business day.

The term “mailed” means the form must be postmarked by this deadline, allowing for a few days for postal delivery. Employers must also send Copy A of each W-2, along with Form W-3, to the Social Security Administration (SSA) by the same January 31st deadline. This ensures the SSA has records to verify employee earnings for Social Security benefits.

What to Do If You Don’t Receive Your W-2

If you have not received your W-2 by the first week of February, your initial step should be to contact your employer’s payroll or human resources department. Verify your mailing address and inquire when the W-2 was sent or if it was returned as undeliverable. Your employer may be able to provide a copy or re-send the original form.

If contacting your employer does not resolve the issue by the end of February, you can reach out to the IRS directly for assistance by calling 800-829-1040. When contacting the IRS, be prepared to provide your name, address, Social Security Number, and dates of employment. You will also need your employer’s name, address, Employer Identification Number (EIN), and an estimate of your wages and federal income tax withheld. The IRS will then contact your employer to request the missing form.

Should you still not receive your W-2 in time to file your tax return by the April deadline, you may use Form 4852, Substitute for Form W-2. This form allows you to estimate your wages and withheld taxes using information from your final pay stub. Attach Form 4852 to your tax return when filing. Be aware that using this substitute form may cause delays in processing your return and any potential refund while the IRS verifies the information.

Accessing W-2 Information Electronically

Many employers offer the convenience of accessing W-2 forms electronically through online portals. This method often allows employees to receive their W-2s earlier than physical mail. Electronic delivery can also provide a secure and easily accessible record of past tax statements.

For electronic delivery to be permissible, employers must obtain explicit consent from their employees. IRS regulations require that this consent be given in a way that confirms the employee can access the statement in the specified electronic format. Employers must also inform employees of:

• Hardware and software requirements.
• How to request a paper copy.
• Procedures for withdrawing consent.
• How to update their contact information.