When Do W-2s Go Out? Key Deadlines and What to Do
Navigate W-2 tax form timelines, delivery, and resolution steps for missing or incorrect statements.
Form W-2, officially known as the Wage and Tax Statement, is a tax document employers issue to employees each year. It provides a summary of an employee’s annual earnings and the federal, state, and other taxes withheld from their paychecks. This form is crucial for individuals when they prepare and file their income tax returns with the Internal Revenue Service (IRS) and relevant state tax agencies, ensuring accurate reporting of income and claiming applicable refunds or credits.
The Standard Deadline
Employers must furnish Form W-2 to their employees by January 31 of the calendar year following the tax year. For example, W-2 forms for the 2024 tax year must be sent out by January 31, 2025. This deadline ensures employees have sufficient time to prepare their tax returns before the April 15 filing deadline.
The January 31 deadline applies to both paper and electronic delivery methods. If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day. Employers are also required to file Copy A of the W-2, along with Form W-3, with the Social Security Administration (SSA) by the same January 31 deadline. The SSA then shares this information with the IRS, allowing tax authorities to verify reported income and withholding. Meeting this deadline is important for employers to avoid potential penalties for late or inaccurate filings.
Receiving Your W-2
Employees typically receive their W-2 forms through traditional mail or electronic delivery. For mailed forms, employers are compliant if the form is postmarked by the January 31 deadline. It is important to ensure your employer has your current mailing address on file to prevent delays or lost forms.
Many employers offer electronic W-2 delivery through an online portal or email. To receive a W-2 electronically, employees usually need to provide their consent in advance. Electronic delivery often provides faster access and can be a more convenient option. Checking spam folders or employer-specific online portals can sometimes resolve issues with seemingly missing electronic W-2s.
What to Do If You Don’t Receive Your W-2
If you have not received your W-2 by mid-February, first contact your employer’s payroll or human resources department. Confirm they have your correct mailing address and inquire about the date the W-2 was sent or if an electronic version is available.
If contacting your employer does not resolve the issue by the end of February, you can reach out to the IRS for assistance. When contacting the IRS, be prepared to provide specific information, including your name, address, Social Security number, the employer’s name, address, phone number, and the dates you worked for that employer. The IRS will then contact your employer to request the missing W-2 on your behalf.
Should you still not receive your W-2 after IRS intervention, or if the tax filing deadline approaches, you can file your tax return using Form 4852, Substitute for Form W-2. This form allows you to estimate your wages and withheld taxes using information from your final pay stub or other financial records. If you later receive the actual W-2 and the information differs significantly from your estimates, you may need to amend your tax return using Form 1040X.
Correcting Information on Your W-2
Upon receiving your W-2, review it carefully for any inaccuracies. Common errors include incorrect names, Social Security numbers, or reported wage and tax withholding amounts. If you identify an error, contact your employer and request a corrected W-2.
Employers are responsible for issuing a corrected Wage and Tax Statement, known as Form W-2c. This form rectifies mistakes on previously issued W-2s. Your employer will send the corrected form to you and file it with the Social Security Administration.
If the corrected W-2c is not received before the tax filing deadline, you may need to file your return using the original, incorrect W-2. If the W-2c arrives after you have filed and shows different information, you will likely need to amend your tax return. An amended return is filed using Form 1040X to report the accurate figures, ensuring your tax return aligns with the information reported to the IRS by your employer.