When Do Employers Have to Release W-2s?
Understand when employers must release your W-2 form, how to access it, and the essential steps to take if your income statement is missing.
A Form W-2, also known as the Wage and Tax Statement, is a document employers provide to employees at the end of each tax year. It reports annual wages, salary, and other compensation, along with federal, state, and local taxes withheld. The W-2 is necessary for filing income tax returns, providing the Internal Revenue Service (IRS) with official earnings and tax records.
Standard Release Deadline
Employers must furnish W-2 forms to employees by January 31st following the tax year. This deadline ensures employees have sufficient time to prepare and file their income tax returns before the typical 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 W-2 forms, along with Form W-3, to the Social Security Administration by the same January 31st deadline.
Accessing Your W-2
Employees typically receive W-2 forms via mail to their last known address. Ensure your employer has your current mailing address to avoid delays. Many employers also offer electronic delivery through secure online portals or payroll websites. This digital option provides earlier access and reduces the risk of loss. To receive an electronic W-2, an employee must provide consent through an electronic agreement or paper document. Employers must inform employees about the hardware and software needed, the scope and duration of consent, and procedures for withdrawing consent or requesting a paper copy.
What to Do If Your W-2 Is Missing
If you have not received your W-2 by early February, first contact your employer’s payroll or human resources department. Verify your mailing address and inquire about the W-2’s status. Many employers can provide a duplicate or online access.
If you still have not received your W-2 by the end of February, contact the IRS at 1-800-829-1040. Be prepared to provide:
Your name, address, Social Security number, and phone number.
Your employer’s name, address, phone number, and Employer Identification Number (EIN).
Approximate dates you worked and an estimate of your wages and federal income tax withheld.
The IRS will then contact your employer. If you still do not receive your W-2 in time to file your tax return by the April deadline, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and tax withholdings based on your last pay stub or other employment records. Attaching Form 4852 enables you to file on time, though it may delay refund processing while the IRS verifies information. Should you later receive your official W-2 and find the information differs from what you reported on Form 4852, you must file an amended tax return using Form 1040-X.