When Do Jobs Start Sending Out W2s?

A W-2 form, or Wage and Tax Statement, is a fundamental document issued by employers to employees at the end of each calendar year. This form summarizes an employee’s annual earnings and the federal, state, and local taxes withheld from their paychecks. The W-2 is used for preparing and filing income tax returns, detailing income reported to the Internal Revenue Service (IRS) and the Social Security Administration (SSA).

Employer Responsibilities and Deadlines

Employers must send W-2 forms to employees by January 31st of the calendar year following the tax year. For example, W-2 forms for 2024 wages must be postmarked or electronically transmitted by January 31, 2025. This federal deadline ensures employees have time to prepare tax returns before the April filing deadline. Employers must also file copies with the Social Security Administration by the same January 31st deadline, which helps the SSA track earnings for benefit calculations. Some employers may issue W-2s earlier in January, but failure to meet the deadline can result in penalties.

Receiving Your W2

Employees typically receive W-2 forms via postal mail or electronic delivery. Mailed W-2s are sent to the employee’s last known address, requiring a few days for delivery after the January 31st postmark date. Many employers offer electronic W-2 delivery, allowing access through secure online portals or company websites. For electronic delivery, IRS regulations require employers to obtain explicit employee consent to receive tax documents digitally. Employees who opt for electronic delivery often gain earlier access to their W-2s.

Actions for Missing W2s

If a W-2 form has not been received by mid-February, allowing for postal delivery, the first step is to contact your employer directly. Reach out to the payroll or human resources department to confirm the mailing address on file and inquire if the W-2 was sent. Most employers can provide a duplicate copy if the original was lost or undelivered.

If the employer is unresponsive or unable to provide the missing W-2 by late February or early March, your next step is to contact the IRS for assistance. When calling the IRS, be prepared to provide personal details such as your name, address, Social Security number, and dates of employment, along with the employer’s name, address, and phone number. The IRS will then contact the employer to request the missing form and may provide you with Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows taxpayers to estimate their wages and withheld taxes based on pay stubs or other records, enabling them to file their tax return on time even without the official W-2. If the actual W-2 arrives later with different information, an amended tax return may be necessary.