When Do Employers Send Out W-2 Forms?
Understand the timeline for receiving your crucial annual tax document from employers, common delivery methods, and steps if it's not received.
Form W-2, a Wage and Tax Statement, is issued annually by employers to their employees. This form reports an employee’s yearly earnings, including wages, salaries, and tips, along with federal, state, and local taxes withheld from their paychecks. It summarizes income and tax deductions, assisting individuals in preparing and filing their income tax returns with the Internal Revenue Service (IRS).
Standard W-2 Deadlines
Employers must furnish Form W-2 to employees by January 31st of the year following the calendar year wages were paid. For instance, W-2 forms for the 2024 tax year must be sent by January 31, 2025. This deadline applies to both traditional mail and electronic delivery. If January 31st falls on a weekend or legal holiday, the deadline extends to the next business day.
Employers also have a parallel deadline to file W-2 forms with the Social Security Administration (SSA). This filing deadline for Copy A of Form W-2, along with a summary Form W-3, is also January 31st for both paper and electronic submissions. This dual deadline ensures that employees and the federal government receive the necessary income and tax withholding information.
If a previously issued W-2 contains errors, employers must issue a corrected form, Form W-2c (Corrected Wage and Tax Statement). There is no specific deadline for filing a W-2c; however, employers should file this form as soon as an error is discovered. Prompt correction ensures accurate wage and tax information is reported to the employee and the SSA, preventing issues during tax filing.
Methods of W-2 Delivery
Employers typically deliver W-2 forms via traditional mail. Employees should ensure their mailing address on file with their employer is current to prevent delays. Employers often mail these forms with a postmark no later than the January 31st deadline.
Many employers also offer electronic delivery of W-2 forms, often through secure online portals or encrypted email. This method provides faster access to the document. For electronic delivery, employers must first obtain explicit consent from the employee.
The IRS mandates specific disclosures for electronic delivery. These include informing employees of their right to a paper copy, the scope and duration of their consent, and procedures for withdrawing consent. Employers must also communicate any hardware or software requirements. Once consent is given, employees can access and download their W-2 forms securely.
What to Do If You Don’t Receive Your W-2
If you have not received your W-2 by the January 31st deadline, first contact your employer or former employer directly. Verify your mailing address and inquire about the W-2’s status. Keep a record of all communications, including dates and details of your conversations.
If your employer is unresponsive or cannot provide your W-2, contact the IRS for assistance at 800-829-1040. When calling, provide your name, address, Social Security number, phone number, and your employer’s name, address, phone number, and dates of employment. The IRS will then contact your employer to request the missing W-2.
File your tax return by the annual deadline, even if you have not received your W-2. In such cases, use Form 4852, Substitute for Form W-2. This form allows you to estimate wages and withheld taxes based on your final pay stub or bank records. When submitting Form 4852, explain efforts made to obtain your official W-2. Form 4852 must be attached to a paper-filed tax return, as it cannot be e-filed.
If you receive your official W-2 after filing with Form 4852, and the information differs significantly, you may need to file an amended tax return. This correction is done using Form 1040-X to ensure accurate tax information.