When Are W-2s Sent and What to Do If One Is Missing

A W-2 form, officially known as the Wage and Tax Statement, is a document employers are required to issue annually to each employee and to the Social Security Administration (SSA). This form reports an employee’s annual wages and the amount of taxes withheld from their paycheck for federal, state, and local income taxes, as well as Social Security and Medicare. The W-2 provides the necessary information for individuals to accurately file their federal and state income tax returns, as it summarizes taxable earnings and taxes already paid through withholding.

Understanding the W-2 Deadline

Employers are generally required to send W-2 forms to their employees by January 31st each year. This deadline applies to both mailing paper copies and making them available electronically. This date is important for both employers, who must submit copies to the Social Security Administration, and employees, who need the form to prepare their income tax returns. If January 31st falls on a weekend or a legal holiday, the deadline is shifted to the next business day.

Receiving your W-2 by this date is important because it contains the wage and tax withholding information necessary for filing your income tax return accurately. Without a W-2, estimating income and withholdings for tax purposes can lead to errors that might delay the processing of a tax refund. Filing your tax return without all necessary W-2s could result in discrepancies with IRS records, potentially leading to questions or further review of your return.

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

If you have not received your W-2 by the January 31st deadline, or by mid-February, your first step should be to contact your employer. You should confirm your mailing address and inquire about the status of your W-2 form. It is possible the form was mailed later in January and is still in transit, or there might be an issue with the address on file.

If contacting your employer does not resolve the issue, or if you still haven’t received the form by the end of February, you can contact the Internal Revenue Service (IRS) for assistance. When you call the IRS, you will need to provide specific information about yourself and your employer, including:
Your name, address, phone number, Social Security number, and dates of employment with that employer.
Your employer’s name, address, phone number, and if known, their Employer Identification Number (EIN).
The IRS will then contact your employer and request the missing form.

Should you still not receive your W-2 in time to file your tax return by the April deadline, the IRS provides Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and federal income tax withheld using information from your final pay stub or other records. You can attach Form 4852 to your tax return, enabling you to file on time even without the official W-2. If you later receive the actual W-2 and the information differs from what you reported on Form 4852, you may need to file an amended return using Form 1040-X.

Accessing Your W-2 Electronically

Many employers now provide the option to access W-2 forms electronically through secure online portals. This method offers several advantages, including immediate availability of the form, which can be earlier than waiting for a mailed copy. Electronic access also provides convenience, allowing employees to retrieve their W-2s at any time and from various locations, and print multiple copies as needed. This digital approach can also reduce environmental impact by lessening paper usage.

To receive your W-2 electronically, employees are typically required to provide consent. This consent ensures that the employer complies with IRS regulations regarding electronic delivery. Employers must inform employees about the hardware and software requirements for accessing the electronic form, and how to withdraw their consent if they later prefer a paper copy. Employees should consult their employer’s human resources or payroll department for details on electronic access options and the consent process.

Correcting W-2 Errors

Upon receiving your W-2, you should carefully review all the information for accuracy. Common errors can include incorrect names, Social Security numbers, wages, or amounts of tax withheld. If you discover an error, contact your employer’s payroll or human resources department. Your employer is responsible for issuing a corrected W-2, which is known as Form W-2c, “Corrected Wage and Tax Statement.”

The employer will complete and issue Form W-2c to correct any inaccuracies on the original W-2. This corrected form shows both the previously reported incorrect information and the corrected amounts. While there is no specific deadline for employers to file Form W-2c, it is recommended that corrections be made and sent as soon as an error is identified. If your employer is unresponsive or unable to provide a corrected W-2, you can contact the IRS for assistance. The IRS may contact your employer directly to request the corrected form, or provide instructions on how to proceed with filing your tax return.