When Do W-2s Come Out? The Official Deadline

A Form W-2 is an Internal Revenue Service (IRS) tax document that summarizes an employee’s annual wages and taxes withheld from their paychecks. This form also includes details about employer-provided benefits, such as health insurance and contributions to retirement plans. Employers send this document to each employee and file it with the Social Security Administration (SSA). The IRS also receives a copy to compare with individual tax returns and help prevent identity theft and tax fraud.

The Official Deadline for Employers

Employers must provide Form W-2 to their employees by January 31 of the year following the tax year. For example, W-2 forms for the 2024 tax year must be sent by January 31, 2025. If this date falls on a weekend or holiday, the deadline shifts to the next business day. This deadline applies to both providing copies to employees and filing them with the Social Security Administration.

Employers can face penalties for late issuance, ranging from $60 to $660 per form, depending on filing lateness and intent. Receiving the W-2 on time allows employees to accurately prepare and file their federal and state income tax returns before the tax filing deadline, typically April 15.

What to Do If You Don’t Receive Your W-2

If you have not received your W-2 by the end of January, first contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about its status. Wait until at least mid-February before taking further action, in case of postal delays.

If you still have not received your W-2 by the end of February after contacting your employer, contact the IRS for assistance. When you call the IRS at 800-829-1040, be prepared to provide your name, address, Social Security number, dates of employment, and your employer’s name, address, and phone number. The IRS will contact your employer and may also send you a copy of Form 4852, “Substitute for Form W-2.”

Form 4852 allows you to estimate your wages and taxes withheld using information from your pay stubs or other records. You can use this form to file your tax return if your W-2 is still unavailable after reasonable efforts. It is attached to your income tax return to ensure accurate reporting of your earnings and withheld taxes.

Accessing Your W-2 and Filing Your Taxes

Employees commonly receive their W-2 forms through postal mail to their last known address. Many employers also provide access to W-2s electronically through secure online payroll portals, which can offer quicker access. Some tax software or services may also allow you to import your W-2 information directly with your employer’s consent.

Having your W-2 is important for accurately preparing and filing your federal and state income tax returns, as it details earnings and taxes paid. Tax season typically opens in late January, allowing taxpayers to begin filing once they have all necessary documents, including their W-2s. Filing electronically with direct deposit is generally the fastest way to receive any refund due.