When Do Employers Have to Send W-2 Forms?

A Form W-2, officially known as the Wage and Tax Statement, is a tax document employers must provide to their employees and the Internal Revenue Service (IRS) annually. This form details an employee’s total wages, tips, and other compensation, along with the federal, state, and local taxes withheld from their pay during the calendar year. Employees rely on the W-2 to accurately file their individual income tax returns, determining if they owe additional taxes or are eligible for a refund.

The Standard Deadline for W-2 Forms

The IRS sets a standard deadline for employers to furnish Form W-2 to employees and to file copies with the Social Security Administration (SSA). For any given tax year, this deadline is January 31 of the following calendar year. For example, W-2 forms for the 2024 tax year must be sent by January 31, 2025. This date applies to both paper and electronic filings.

If January 31 falls on a weekend or holiday, the deadline is extended to the next business day. Employers must deliver relevant copies to employees by this date. Copy A of the W-2 and Form W-3 must also be filed with the SSA by January 31. While many states align their W-2 deadlines with the federal January 31 date, some may have slightly different deadlines, which could be earlier or later.

What to Do If You Don’t Receive Your W-2

If you have not received your W-2 by the end of January, your first action should be to contact your employer’s payroll or human resources department. Inquire if and when the form was mailed, as it might have been returned due to an incorrect address, or there could be a delay in delivery. Allow a reasonable amount of time for your employer to resend or issue a new W-2 after your initial contact.

If you still have not received your W-2 by the end of February after contacting your employer, you can then reach out to the IRS for assistance. When calling the IRS at 800-829-1040, be prepared to provide your name, address, Social Security number, the dates you worked for the employer, and the employer’s name, address, and phone number. The IRS can then contact your employer and request the missing W-2, and may also send you Form 4852, Substitute for Form W-2, which you can use to estimate your wages and withheld taxes for tax filing purposes if the W-2 is still unavailable.

Important Considerations for W-2 Delivery

Employers have the option to provide W-2 forms electronically, but this requires the employee’s affirmative consent. Employers must inform employees of the terms for electronic delivery, including how to get a paper copy. Employees who do not consent or who withdraw their consent must receive a paper W-2.

For former employees, the January 31 deadline still applies, meaning their W-2 for the previous tax year must be sent by this date, even if their employment ended earlier. If you receive your W-2 and discover an error, such as an incorrect name, Social Security number, or wage amount, you should contact your employer to request a correction. Employers use Form W-2c, Corrected Wage and Tax Statement, to amend previously filed W-2s and must issue the corrected form to you promptly.