When Do Jobs Release W-2s & What to Do If It’s Late

A W-2, officially known as the Wage and Tax Statement, is a tax form employers are required to issue to each employee at the end of the calendar year. This document serves as a summary of your annual earnings and the various taxes withheld from your pay during the tax year. It includes details such as your gross wages, federal income tax withheld, Social Security tax, and Medicare tax.

The information on your W-2 is important for accurately preparing and filing your federal and state income tax returns. Without it, you cannot properly report your income or determine if you are due a refund or owe additional taxes. The W-2 also plays a role in verifying employment and income for other financial purposes, such as loan applications or benefit claims.

Understanding the W-2 Release Deadline

The Internal Revenue Service (IRS) mandates that employers send W-2 forms to their employees by January 31st of the year following the tax year. For example, for wages earned in 2024, the W-2 must be issued by January 31, 2025. This deadline applies to both distributing the forms to employees and filing copies with the Social Security Administration (SSA).

Employers commonly distribute W-2s through postal mail. Many companies also offer secure online portals where employees can access and download their W-2 forms electronically, often expediting the process.

Adhering to the January 31st deadline is important for both employees and employers. For employees, timely receipt allows for prompt tax filing, potentially leading to quicker refunds. For employers, missing this deadline can result in penalties from the IRS.

Steps to Take for a Missing or Delayed W-2

If you have not received your W-2 by early to mid-February, the first step is to contact your employer directly. You should reach out to their human resources or payroll department to inquire about the status of your W-2. When you contact them, be prepared to provide your full name, Social Security number, and the dates of your employment.

You should also confirm that your employer has your correct mailing address on file. If they indicate the W-2 was already mailed, ask for the date it was sent and if they can re-issue a copy or provide access through an online portal.

If your employer is unresponsive or unable to provide your W-2 by the end of February, you can contact the IRS for assistance. You can call the IRS at 800-829-1040. When you call, have your name, address, Social Security number, employer’s name, address, phone number, and dates of employment ready.

The IRS will then contact your employer to request the missing W-2 and will also send you a Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and withholdings using information from your last pay stub. You should use Form 4852 if you cannot obtain your W-2 in time to file your tax return by the April tax deadline.

To complete Form 4852, you will need to enter your personal information, employer details, and your best estimates for wages, tips, and federal, state, and local taxes withheld. You must also explain the efforts you made to obtain your W-2 from your employer. If you later receive your actual W-2 and the information differs significantly from what you reported on Form 4852, you may need to file an amended tax return using Form 1040-X.

Receiving Your W-2 in Various Circumstances

Even if your employment with a company ended during the tax year, your former employer is still required to provide you with a W-2 form by the January 31st deadline. It is important to ensure your previous employer has your current mailing address to avoid delays in receiving the document. If you have moved, proactively update your address with all past employers.

Many employers offer digital W-2 access through their payroll providers or dedicated online portals. If your employer provides this option, it can be a convenient and often faster way to receive your W-2, as it bypasses postal mail delays.

Individuals who worked for multiple employers during the tax year will receive a separate W-2 from each employer. You must gather all W-2s from every job held during the tax year before preparing your tax return.