When Do Employers Have to Send W-2s to Employees?

A Form W-2, also known as a Wage and Tax Statement, is a tax document employers provide to their employees at the end of each calendar year. It contains annual wages and the amount of federal, state, and local taxes withheld from an employee’s pay. The W-2 is used by individuals to prepare and file their income tax returns. It also serves as a reporting mechanism for employers to inform the Internal Revenue Service (IRS) and the Social Security Administration (SSA) about compensation paid and taxes collected.

The Standard W-2 Deadline

Employers are required to furnish Form W-2, Wage and Tax Statement, to their employees by January 31st of the year following the tax year. For instance, W-2s for the 2024 tax year must be provided by January 31, 2025. This deadline applies uniformly across the United States. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day.

This federal deadline applies regardless of whether an employee is still actively working for the company or has left during the preceding year. Employers also have a corresponding deadline to file Copy A of Form W-2, along with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration by the same January 31st date. Meeting this timeframe is important for both employees, who need the W-2 to file their tax return, and employers, who must comply with federal reporting requirements.

W-2 Deadlines in Special Situations

While the primary January 31st deadline applies, some situations have specific rules. If an employee’s employment is terminated before the end of the calendar year, the employer can still wait until the standard January 31st deadline of the following year to issue the W-2. However, if the former employee specifically requests their W-2 sooner, the employer is required to provide it within 30 days of the request or within 30 days of the final wage payment, whichever is later.

Employers may also need to issue a corrected W-2, known as a Form W-2c, if errors are discovered on a previously filed W-2. There is no specific deadline for employers to issue these corrected forms to employees. However, employers are expected to issue a W-2c as soon as possible after identifying an error to ensure accurate wage and tax information is reported and available to the employee for their tax filing.

How W-2s Are Delivered

Employers use various methods to distribute W-2 forms. A common method is sending the W-2 via postal mail to the employee’s last known address. Employees should keep their mailing address updated with their employer to ensure timely receipt.

Electronic delivery is another method, often through a secure online portal or via email. For electronic delivery, employers are required to obtain the employee’s consent. This method offers employees earlier access to their W-2 and provides the convenience of remote access to current and prior year forms. Some employers may also offer an option for in-person pickup of W-2 forms.

Steps to Take If Your W-2 Does Not Arrive

If the January 31st deadline passes and your W-2 form has not arrived, contact your employer directly, specifically the payroll or human resources department. Confirm your mailing address and inquire about the status of your W-2 or request a reissuance.

If you have contacted your employer and still cannot obtain your W-2 by the end of February, contact the Internal Revenue Service (IRS) at 800-829-1040. You will need to provide your personal information, employment dates, and your employer’s details. If you are unable to receive your W-2 after reasonable attempts, you can still file your tax return on time by using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes using your last pay stub or other available wage information. Filing your tax return by the deadline, even without your W-2, helps avoid potential penalties.