When Are W-2s Mailed and What to Do If You Don’t Get One

A Form W-2, Wage and Tax Statement, is an annual document employers issue to employees, detailing their yearly wages and the taxes withheld from their paychecks. This form is a key document for individuals when preparing their federal and state income tax returns. It provides the Internal Revenue Service (IRS) with a record of an employee’s earnings and contributions towards Social Security, Medicare, and federal income tax. Without an accurate W-2, filing a tax return becomes more complex.

The W-2 Mailing Deadline

Employers are required by the IRS to furnish Form W-2 to their employees by January 31st each year. This deadline allows employees sufficient time to prepare and file their income tax returns. If January 31st falls on a weekend or a legal holiday, the deadline is extended to the next business day. This date applies to both the physical mailing of the form and the availability of electronic versions.

Employers face potential penalties for late W-2 distribution, with fines increasing based on the delay. For employees, timely receipt of their W-2 allows them to accurately report their income and withheld taxes, which helps prevent delays in processing their tax returns or receiving any refunds. While the deadline is January 31st, physical mail delivery can take a few days after the forms are sent.

Receiving Your W-2

Employees receive their W-2 forms through traditional mail, sent to the mailing address on file with their employer. Many employers also offer electronic delivery, allowing employees to access their W-2s through secure online portals or other digital platforms. For electronic delivery, employers must obtain an employee’s affirmative consent, often requiring them to agree through an online system. This consent specifies that the employee can access the statement electronically and outlines how to withdraw consent or request a paper copy.

While the official deadline is January 31st, some employers may process and make W-2s available earlier in January. Employees should ensure their employer has their current mailing or email address on record, especially if they have recently moved or changed contact information. Employers are required to notify employees of any changes to the hardware or software needed to access electronic forms.

Steps When Your W-2 Is Missing

If you have not received your W-2 by the end of January, the first action is to contact your employer’s payroll or human resources department. Verify they have your correct mailing address on file and inquire about when and how the W-2 was sent. Many employers can provide a duplicate copy, sometimes offering immediate access through an online portal or by picking up a physical copy.

If contacting your employer does not resolve the issue, especially if it is past mid-February, you can seek assistance from the IRS. The IRS can be contacted at 800-829-1040, and you should be prepared to provide specific information:
Your name
Address
Social Security number
Dates you worked for the employer
Employer’s name, address, and phone number

The IRS will then contact your employer to request the missing W-2 on your behalf and will also send you Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Should you still not receive your W-2 in time to file your tax return, you can use Form 4852. This form allows you to estimate your wages and tax withholdings based on records like your last pay stub. You will need to enter your personal information, employer details, and your estimated income and withheld taxes. You must also explain the efforts you made to obtain the missing W-2. This form is filed with your income tax return in place of the missing W-2. If you later receive the actual W-2 and the information differs from what you reported, you may need to file an amended tax return using Form 1040-X.