When Do Employers Send Out W-2 Forms?
Understand the journey of your W-2 form from employer to your hands, and what to do if it doesn't arrive as expected.
A Form W-2, officially known as the Wage and Tax Statement, is an Internal Revenue Service (IRS) document that employers are required to provide to each employee. It details the wages earned and the taxes withheld from an employee’s paychecks during the calendar year. This form is essential for individuals to accurately file their federal and state income tax returns, as it summarizes annual earnings and the amounts paid towards federal income tax, Social Security, and Medicare.
The W-2 Delivery Deadline
Employers are generally required to send out W-2 forms to their employees by January 31st of the year following the tax year. This deadline ensures employees have sufficient time to prepare their tax returns before the typical April 15th filing deadline. The January 31st due date applies regardless of whether an employee is still working for the employer or has left the company.
If January 31st falls on a weekend or a legal holiday, the deadline is extended to the next business day. For example, if January 31st is a Saturday, the employer has until the following Monday. Employers also file Copy A of the W-2 form with the Social Security Administration (SSA) and Form W-3, Transmittal of Wage and Tax Statements, by this date. State deadlines for employers to submit W-2 copies to state tax departments often align with the federal January 31st deadline, though some variations may exist.
Steps If Your W-2 Is Not Received
If you have not received your W-2 form by the January 31st deadline, wait until mid-February to account for potential mail delays. Then, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about the W-2’s status, including if electronic access is available.
If your employer cannot provide the W-2 or does not respond by the end of February, contact the IRS for assistance. When contacting the IRS, be prepared to provide your personal information: name, address, Social Security number, and phone number. Also provide employer details: name, address, phone number, and Employer Identification Number (EIN) if known. Include your employment dates and an estimate of your wages and federal income tax withheld.
The IRS will contact your employer and may send you Form 4852, Substitute for Form W-2. If you still do not receive your W-2 in time to file, use Form 4852 to estimate wages and withheld taxes from your pay stubs and attach it to your tax return.
Common Methods for Receiving Your W-2
Employers typically deliver W-2 forms through traditional mail or electronic versions. Paper copies are usually sent to the employee’s last known address.
Electronic delivery, often through a secure online portal, offers faster access and can reduce the risk of forms being lost. For electronic delivery, employers must obtain an employee’s explicit consent to receive their W-2 electronically instead of a paper copy. This consent usually involves an opt-in process. Employees can withdraw their consent for electronic delivery at any time, in which case the employer must revert to providing a paper W-2.