When Do W-2s Come Out and What to Do If Yours Is Late

A W-2 form, officially known as the Wage and Tax Statement, is a document employers provide to employees and the Social Security Administration (SSA) each year. It summarizes an employee’s annual wages and the various taxes withheld from their paychecks. This form is essential for individuals to accurately file their federal and state income tax returns, as it reports income earned and taxes paid.

Employer Deadlines for Issuing W-2s

Employers are required by the Internal Revenue Service (IRS) to furnish W-2 forms to their employees by January 31 of the year following the tax year. For example, W-2s for the 2024 tax year must be provided by January 31, 2025. Employers typically send these forms via mail to the employee’s last known address. Many employers also offer the convenience of electronic access through secure online portals, provided the employee consents to receive the form digitally. Employers must also file copies of Form W-2 with the Social Security Administration (SSA) by this same January 31 deadline.

What to Do If You Do Not Receive Your W-2

If the January 31 deadline passes and you have not received your W-2, wait until at least mid-February for potential mail delays. If it is still missing by the end of February, contact your employer’s payroll or human resources department. Inquire about its status and confirm your mailing address, especially if you have recently moved. Your employer may provide a copy or confirm when it was sent.

If contacting your employer does not resolve the issue, you can contact the IRS for assistance at 800-829-1040. Be prepared to provide your name, address, Social Security number, and phone number. You will also need your employer’s name, address, phone number, and the dates you worked for them. The IRS will then contact your employer to request the missing W-2.

If you still do not receive your W-2 in time to file your tax return, you can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes using information from your last pay stub or other reliable records. You will attach Form 4852 to your tax return. Be aware that filing with Form 4852 might lead to delays in processing your refund while the IRS verifies the information.

Key Information on Your W-2

It reports your total taxable wages, tips, and other compensation in Box 1. Box 2 shows the amount of federal income tax that was withheld from your pay throughout the year. The form also details your Social Security wages in Box 3 and the Social Security tax withheld in Box 4. Similarly, Box 5 reports Medicare wages and tips, with Box 6 showing the Medicare tax withheld.