When Do W-2s Come Out & What to Do If Yours Is Delayed

A Form W-2, Wage and Tax Statement, summarizes an individual’s annual earnings and taxes withheld by an employer. It is essential for accurately preparing and filing income tax returns with federal and state governments.

When Employers Must Issue W-2s

Employers are required by the IRS to furnish employees with their W-2 forms by January 31 of the year following the tax year. This deadline applies whether the W-2 is delivered by mail or made accessible through an online portal. This ensures employees have sufficient time to prepare their tax returns before the typical filing deadline in April. Employers must also file copies of W-2 forms with the Social Security Administration by the same January 31 deadline. This dual requirement helps ensure that both employees and the government have consistent records of income and withheld taxes.

Key Information on Your W-2

A W-2 form contains information essential for tax reporting. Box 1 reports your total taxable wages, tips, and other compensation. Box 2 shows the total federal income tax withheld from your paychecks. Boxes 3 and 5 detail wages subject to Social Security and Medicare taxes, respectively, while Boxes 4 and 6 show the amounts of these taxes withheld.

The form also includes your employer’s identification number (EIN) and your Social Security number (SSN). Other sections, like Box 12, may contain codes indicating various types of compensation or benefits, such as retirement plan contributions or health savings account contributions. Boxes 15 through 20 provide state and local wage and tax information, if applicable.

What to Do If Your W-2 is Delayed

If you do not receive your W-2 form by January 31, contact your employer’s payroll or human resources department. You should confirm your mailing address and inquire about the status of your W-2, including whether it was sent or if an electronic version is available. Allow a reasonable amount of time for your employer to re-send or provide a copy.

If you still have not received your W-2 by the end of February after contacting your employer, you can reach out to the IRS for assistance. When contacting the IRS at 800-829-1040, be prepared to provide your name, address, Social Security number, and phone number, along with your employer’s name, address, phone number, and dates of employment. An estimate of your wages and federal income tax withheld should also be ready. The IRS will then contact your employer to request the missing form.

If your W-2 remains unavailable by the tax filing deadline, you may need to file your tax return using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and tax withholdings based on your pay stubs. If you later receive your actual W-2 and the information differs from what was reported on Form 4852, you may need to amend your tax return using Form 1040-X.