Taxation and Regulatory Compliance

When Are W-2s Sent Out and What to Do If It’s Missing

Understand the W-2 process: when to expect your form, how to get it, and what steps to take if it hasn't arrived for tax season.

A Form W-2, also known as the Wage and Tax Statement, is a document employers are required to issue to employees annually. This form details an employee’s total wages and compensation paid during the calendar year, along with the amount of federal, state, and local taxes withheld from their pay. It is essential for individuals to prepare and file their income tax returns with the Internal Revenue Service (IRS) and state tax authorities.

Employer Sending Deadline

Employers are required to send W-2 forms to their employees by January 31st of each year. This deadline applies to the preceding calendar year’s wages, meaning W-2s for the 2024 tax year must be sent by January 31, 2025. This requirement applies whether the W-2 is delivered via postal mail or made available electronically. Employers must also file Copy A of the W-2 forms, along with Form W-3 (Transmittal of Wage and Tax Statements), with the Social Security Administration (SSA) by this same January 31st deadline.

How and When You Receive Your W-2

Employees receive W-2 forms through postal mail or an employer-provided online portal. While employers must send W-2s by January 31st, the actual receipt date can vary. Mailed forms may take several days or weeks to arrive, depending on postal service delivery times. Electronic W-2s, if an employee has consented to receive them this way, are available on or before the January 31st due date, often providing earlier access.

Steps If Your W-2 Is Missing

If your W-2 form has not arrived by mid-February, after allowing for postal delivery, take these steps to obtain it. First, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about your W-2’s status, asking if a copy can be reissued or is available electronically.

If your employer cannot resolve the issue by the end of February, contact the IRS for assistance. Provide your personal details (name, address, phone number, Social Security number) and your employer’s details (name, address, phone number, and dates of employment). The IRS will contact your employer to request the missing form and may send you Form 4852, Substitute for Form W-2, to estimate your wages and withholdings for tax filing.

Previous

What Are Annual Receipts and Why Do They Matter?

Back to Taxation and Regulatory Compliance
Next

When Are Employee Meals 100% Deductible?