When Are W-2s Supposed to Be Mailed Out?

A W-2 Form, also known as a Wage and Tax Statement, summarizes an employee’s annual wages and the amount of federal, state, and local taxes withheld by an employer. This document is necessary for individuals to accurately file their annual income tax returns with the Internal Revenue Service (IRS). It provides a comprehensive record of earnings and deductions, which is used for calculating tax obligations or refunds.

The Standard Mailing Deadline

Employers are required by IRS regulations to mail out W-2 forms by January 31st of the calendar year following the tax year for which the wages were paid. This date represents a postmark deadline, meaning the employer must send the form by this day, not that the employee must receive it by then. For example, W-2 forms for the 2024 tax year must be postmarked by January 31, 2025. If January 31st falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day, ensuring employers have a standard business day to meet their mailing obligations.

Steps If Your W-2 Is Not Received

If you have not received your W-2 form by mid-February, contact your employer or former employer directly. Inquire about the status of your W-2 and verify they have your correct mailing address on file. Employers may experience delays or have incorrect address information, which can prevent timely delivery.

If contacting your employer does not resolve the issue, or if you still have not received your W-2 by the end of February, you can contact the IRS for assistance. When contacting the IRS, be prepared to provide specific details such as your employer’s name, address, and phone number. You will also need their Employer Identification Number (EIN) if you have it, along with your dates of employment and an estimate of your wages and federal income tax withheld. This information can typically be found on your final pay stub for the year.

Should you still be unable to obtain your W-2, you may need to file your tax return using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes based on your pay stubs or other income records. Filing with Form 4852 ensures you meet the tax filing deadline, even without the official W-2.

Understanding Electronic W-2 Delivery

Employers can provide W-2 forms to employees electronically, offering faster access to the document. However, IRS guidance requires employers to obtain an employee’s affirmative consent before providing their W-2 electronically. This consent is typically secured through an online portal or a specific agreement.

Once consent is given, employees can usually access and download their W-2 forms through a secure company website or a third-party payroll provider’s portal. This method often allows employees to retrieve their forms earlier than mailed copies and reduces the risk of mail delays or lost documents.