When Do W-2s Come Out? Deadlines & Next Steps
Navigate W-2 release schedules and understand how to obtain your tax form, including steps for unreceived documents.
A Form W-2, officially known as the Wage and Tax Statement, is a document employers issue annually to their employees and the Social Security Administration (SSA). It reports an individual’s yearly wages, salary, and other compensation, along with federal, state, and local income taxes withheld. The form also details Social Security and Medicare taxes withheld, providing information employees use to file their tax returns.
Employer W-2 Deadlines
Employers must furnish Form W-2 to their employees by January 31 of the year following the tax year. For income earned in the 2024 tax year, employees should expect to receive their W-2 by January 31, 2025. This deadline provides individuals sufficient time to prepare their federal and state income tax returns before the typical April tax filing deadline.
If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. This ensures employers have a standard business day to meet their compliance requirements. The January 31 deadline applies whether the W-2 is delivered by mail or electronically.
Employers must also file Copy A of Form W-2 with the Social Security Administration by the same January 31 deadline. This helps ensure that both taxpayers and the Internal Revenue Service (IRS) have consistent income and withholding information. Failure to meet these deadlines can result in penalties for employers.
Methods of W-2 Delivery
Employees typically receive their W-2 forms through postal mail or electronic access. Many employers send W-2s via the U.S. Postal Service to the employee’s last known address. Employees should confirm their mailing address is current with their employer’s payroll or human resources department, especially if they have recently relocated.
Many employers offer electronic delivery of W-2 forms through secure online portals. To receive a W-2 electronically, employees must provide consent. This digital option offers faster access to the form and allows employees to retrieve it at their convenience.
Employers must inform employees how to access electronic forms and how to withdraw consent if they prefer a paper copy. If an employee does not consent to electronic delivery, the employer must provide a physical W-2 by the January 31 deadline. Employees unsure about their employer’s delivery method should inquire with their payroll or HR department.
Steps for a Missing W-2
If a W-2 form is not received by the January 31 deadline, contact the employer’s payroll or human resources department. Request a copy or information on how to access it, such as through an online portal. Providing accurate personal details, including name, Social Security number, and dates of employment, can assist the employer in locating the correct record.
If the employer cannot provide the W-2 or resolve the issue by mid-February, contact the IRS directly at 800-829-1040. Be prepared to provide your full name, current address, Social Security number, dates of employment, and the employer’s name, address, and phone number. The IRS will then contact the employer to request the missing form.
If the W-2 is still not received by the April tax filing deadline, taxpayers can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows individuals to estimate wages and federal income tax withheld based on pay stubs or other employment records. Attach Form 4852 to the tax return when filing.