When Do Employers Have to Give W-2 Forms?
Navigate W-2 form requirements: learn employer deadlines, what to do if your form is missing, and how to obtain a copy for taxes.
A Form W-2, Wage and Tax Statement, is a document employers are required to provide to their employees. This form reports total wages, tips, and other compensation paid to an employee during the calendar year. It also details federal income tax, Social Security tax, and Medicare tax withheld from earnings. The W-2 helps individuals prepare and file their federal and state income tax returns.
The W-2 Issuance Deadline
Employers must furnish Form W-2 to their employees by January 31st of the year following the calendar year for which wages were paid. This deadline ensures employees have sufficient time to gather necessary tax documents before the April tax filing deadline. If January 31st falls on a weekend or legal holiday, the deadline extends to the next business day. Employers also submit copies of Form W-2 along with Form W-3, Transmittal of Wage and Tax Statements, to the Social Security Administration (SSA) by the same January 31st deadline.
Steps to Take if You Don’t Receive Your W-2
If you have not received your W-2 by the end of January, first contact your employer’s payroll or human resources department. Confirm they have your correct mailing address and inquire when the form was sent or if an electronic version is available. Allow one to two weeks for the W-2 to arrive after this contact.
If you still have not received your W-2 by the end of February, contact the Internal Revenue Service (IRS) for assistance. When contacting the IRS at 800-829-1040, provide your name, address, Social Security number, phone number, dates you worked for the employer, their name, address, phone number, and if known, their Employer Identification Number (EIN). The IRS will then contact your employer and request the missing W-2 on your behalf.
If the tax filing deadline approaches and you still have not received your W-2, file your tax return using IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate wages and federal income tax withheld. Base these estimates on information from your final pay stub or earnings statement for the year. When using Form 4852, explain the efforts you made to obtain your W-2.
How to Get a Copy of Your W-2
If your original W-2 was lost or misplaced, you should request a duplicate directly from your employer. Employers keep W-2 records for several years and can often provide another copy, sometimes through an employee portal. Some employers might charge a fee for duplicate copies.
Alternatively, you can obtain a wage and income transcript from the IRS. This transcript includes federal tax information reported by your employer. Request this transcript online through IRS.gov using the “Get Transcript” service, by mail using Form 4506-T, or by calling their automated phone transcript service. Current year information may not be available until late May or early June. IRS wage and income transcripts do not include state or local tax information.
The Social Security Administration (SSA) also maintains W-2 records for Social Security earnings purposes. While the SSA can provide copies of W-2 forms, they generally direct individuals to the IRS for copies needed for tax filing.