When Do W-2s Get Sent Out and What to Do If Yours Is Late

A Form W-2, Wage and Tax Statement, is issued by employers to employees at year-end. This form details an employee’s annual wages and the amount of federal, state, and local taxes withheld from their paychecks. It provides the necessary information for individuals to accurately report earnings and reconcile tax obligations when filing income tax returns.

The Standard Mailing Deadline

Employers are legally mandated to send out W-2 forms to their employees by January 31st of the year following the tax year. For instance, W-2s for the 2024 tax year must be furnished by January 31, 2025. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day.

In addition to providing copies to employees, employers must also submit Copy A of the W-2, along with a summary Form W-3, to the Social Security Administration (SSA) by the same January 31st deadline. Many employers offer electronic delivery of W-2s, but this option requires an employee’s consent to receive the form digitally instead of a paper copy.

What to Do If Your W-2 Doesn’t Arrive

If you haven’t received your W-2 by the end of January, the first step is to confirm your mailing address with your employer’s payroll or human resources department. An incorrect address is a common reason for a W-2 not arriving. It is advisable to allow a reasonable waiting period, perhaps until mid-February, as mail delivery can sometimes be delayed.

If the form still hasn’t arrived after verifying your address and waiting, contact your employer directly to inquire about the W-2’s status. They may be able to provide the mailing date, tracking information, or issue a duplicate copy. If your employer is unresponsive or unable to provide the W-2, begin gathering from your pay stubs:

Your employer’s name, address, and phone number
Their Employer Identification Number (EIN), if known
Your dates of employment
Your estimated wages and federal income tax withheld

How to Obtain a Replacement W-2

Should your W-2 remain unavailable after contacting your employer and gathering necessary information, the Internal Revenue Service (IRS) can provide assistance. You can contact the IRS by phone, starting in mid-February, at 800-829-1040. When you call, be prepared to provide the information you gathered from your pay stubs, including your employer’s details and your estimated earnings and withholdings. The IRS may then contact your employer on your behalf to request the missing W-2.

If you need to file your tax return and have not received your W-2, you can use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and withheld taxes based on your final pay stub or other records, enabling you to file your return on time. You can also request a Wage and Income Transcript from the IRS, which provides data from W-2s and other income documents reported to the IRS. This transcript can be obtained online through the IRS website, by mail, or by phone. Some former employers or their payroll providers also offer online portals where you can access past W-2 forms.