When Do W-2s Get Mailed Out? And What to Do If Late

A Form W-2, Wage and Tax Statement, is a crucial document for every employee at the close of a tax year. This form provides a summary of an employee’s annual wages and the total amount of federal, state, and local taxes withheld from their paychecks. It serves as a foundational record, enabling individuals to accurately prepare and file their income tax returns. Without this statement, calculating tax obligations and potential refunds becomes a challenging task.

Standard Mailing Deadline

Employers are generally required to furnish employees with their Form W-2 by January 31st of the year following the tax year. This federal deadline is established under 26 CFR 31.6051-1 and ensures employees have sufficient time to prepare their tax filings. Should January 31st fall on a weekend or a legal holiday, the deadline for employers shifts to the next business day.

While the January 31st deadline applies federally, some states may have varying due dates for state tax purposes. Employees should consult their specific state’s tax authority to confirm any state-level requirements.

Employers can apply for an extension of time to file W-2 forms with the Social Security Administration (SSA) using IRS Form 8809. This extension typically grants an additional 30 days for employers to submit the forms to the SSA, not necessarily to provide them to employees. An extension to furnish the form directly to employees is rarely granted.

Electronic Delivery Options

Many employers now offer the option of receiving W-2 forms electronically. To opt for electronic delivery, an employee must provide affirmative consent, as outlined in 26 CFR 31.6051-1. This consent can often be given electronically, confirming the employee’s ability to access the digital form.

Electronic delivery provides advantages like faster access, convenience, and the ability to download and print multiple copies. Employers commonly make digital W-2s available through secure payroll portals or third-party human resources platforms. Employees uncertain about electronic delivery options should contact their human resources or payroll department for guidance.

Steps If Your W-2 Has Not Arrived

If the standard January 31st deadline passes and you have not received your W-2 form, first contact your employer’s payroll or human resources department. Confirm your mailing address on file and inquire about the date the W-2 was sent. Also ask if electronic delivery options are available for immediate access.

If you still have not received your W-2 from your employer by mid-February, contact the Internal Revenue Service (IRS) at 800-829-1040 for assistance. Be prepared to provide your name, address, Social Security number, dates of employment, and your employer’s name, address, phone number, and Employer Identification Number (EIN) if known. The IRS will contact your employer and may send you a Form 4852, Substitute for Form W-2.

If the tax filing deadline approaches and you still have not received your W-2, you can use Form 4852 to file your tax return. This form allows you to estimate your wages and federal income tax withheld based on your pay stubs or other available records. While filing with Form 4852 helps avoid delays, it may prolong refund processing as the information will require verification. If you later receive your actual W-2 and find discrepancies, you may need to file an amended tax return using Form 1040-X.