When Do W-2s Get Sent Out and What if Yours Is Missing?

A Form W-2, also known as the Wage and Tax Statement, reports an employee’s annual wages and the amount of taxes withheld from their paycheck. This form is a foundational document for individuals preparing their tax returns, providing details necessary for filing federal, state, and local income tax returns.

Standard W-2 Delivery Timeline

Employers are legally required to furnish employees with their Form W-2 for the prior calendar year by January 31st. This means the form must be postmarked or made electronically available by that date. For instance, W-2 forms covering wages earned in 2024 must be sent by January 31, 2025.

Actual receipt by the employee might take additional time, especially for forms sent via postal mail. Mail delivery can add several days, or up to two weeks, for the form to arrive. Employees should allow for this period before considering their W-2 missing.

Receiving Your W-2

Employees generally receive their W-2 through one of two primary methods: physical mail or electronic access. Many employers send printed forms to the employee’s last known mailing address on record. Ensuring an employer has an updated mailing address is important to avoid delays in receiving the document.

Alternatively, some employers offer electronic access to W-2s, often through a secure online portal or payroll service. Electronic delivery usually requires the employee’s explicit consent. This digital option can provide quicker access to the form once it is made available.

Addressing Missing W-2s

If your W-2 has not arrived by mid-February, allowing for mail delivery after the January 31st deadline, the first step is to contact your employer directly. Reach out to their payroll or human resources department to inquire about the status of your W-2. Be prepared to provide your full name, current address, Social Security number, and dates of employment.

Should your employer be unresponsive or unable to provide the missing W-2, contact the Internal Revenue Service (IRS) at 800-829-1040 for assistance. When you call, you will need to provide your personal information, including your name, address, phone number, Social Security number, and dates of employment. You should also provide the employer’s name, address, phone number, and their Employer Identification Number (EIN), if known. The IRS will then contact your employer to request the missing form on your behalf.

If you still have not received your W-2 by the tax filing deadline, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement, to estimate your wages and withholdings based on your final pay stub or other records. If you file with Form 4852 and later receive your actual W-2 with different information, you will need to file an amended return using Form 1040-X, Amended U.S. Individual Income Tax Return.

Correcting W-2 Information

Receiving a W-2 with incorrect information can occur, with common errors including a misspelled name, an incorrect Social Security number, or inaccurate wage and tax withholding amounts. When such discrepancies are identified, contact your employer. Request a corrected W-2 directly from their payroll or human resources department.

Employers are responsible for issuing a corrected wage and tax statement, known as Form W-2c, Corrected Wage and Tax Statement, to rectify any errors on a previously issued W-2. While there is no specific deadline for employers to issue a W-2c, they are encouraged to correct mistakes promptly. Accurate W-2 information is important for proper tax filing, ensuring your income and withheld taxes are correctly reported to the IRS and other tax authorities.