When Are W-2s Supposed to Be Mailed Out by Employers?
Gain clarity on the timing of receiving your annual wage statement to ensure a smooth and accurate tax preparation process.
A Form W-2, Wage and Tax Statement, is a document employers provide to employees at the end of each year. This form details the total wages earned by an employee and the amount of federal, state, and local taxes withheld from their paychecks for the year. It is essential for accurately preparing and filing annual income tax returns with the Internal Revenue Service (IRS).
The Standard W-2 Deadline
Employers must mail or electronically deliver W-2 forms to employees by January 31st each year. This ensures employees have time to gather documents before tax filing season begins. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day. Employers can provide W-2s electronically, but only if the employee has explicitly consented to receive the form in that format. Employers must file Copy A of the W-2 and Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration by the same January 31st deadline.
Steps If Your W-2 Is Missing
If you have not received your W-2 by early to mid-February, you should take steps to secure this document. First, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about the W-2’s status, requesting a re-issuance if needed.
If your employer cannot resolve the issue, or if you still lack your W-2 by late February, contact the IRS. When calling the IRS at 800-829-1040, be prepared to provide your full name, current mailing address, phone number, Social Security number, and your employer’s name, address, phone number, and Employer Identification Number (EIN) if known. Also have an estimate of your wages and federal income tax withheld, often found on your final pay stub. The IRS will contact your employer and send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement.”
If you still do not receive your W-2 by the tax filing deadline, use Form 4852 to file your return. This form allows you to estimate wages and withholdings from pay stubs or other records. Attach Form 4852 to your return and explain efforts made to obtain your W-2. If you later receive the actual W-2 and the information differs, you may need to file an amended return using Form 1040-X to correct your income and tax information.
Important Tax Filing Deadlines
Federal income tax returns are due April 15th each year, or the next business day if April 15th falls on a weekend or holiday. If you need more time to prepare your return, file for an extension using Form 4868, “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.” This grants an additional six months to file, usually until October 15th. However, an extension to file is not an extension to pay. Any taxes owed must still be paid by the original April 15th deadline to avoid potential penalties and interest.