When Do W-2s Have to Be Sent Out?

A W-2, or Wage and Tax Statement, is an Internal Revenue Service (IRS) tax form that details income paid by an employer and taxes withheld. Employers issue this form to report wages, tips, and other compensation, as well as Federal Insurance Contributions Act (FICA) taxes and withheld income taxes. It is used by employees to file federal and state income tax returns and by the IRS to track tax obligations.

The Standard W-2 Issuance Deadline

Employers are required to send W-2 forms to their employees by January 31 each year. This deadline allows employees time to prepare their income tax returns before the April 15 filing due date. If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day. This date is for the employer to send the forms, meaning they might take a few additional days to arrive by mail.

Many employers offer electronic W-2s for earlier access. To receive an electronic W-2, an employee must provide explicit consent, either electronically or in paper form. This consent typically includes acknowledging that a paper form will not be sent if electronic delivery is chosen, understanding the scope and duration of the consent, and knowing how to withdraw consent or request a paper copy. Employers must also inform employees of any hardware or software requirements needed to access the electronic form.

Resolving Missing or Incorrect W-2s

If an employee does not receive their W-2 by the end of February, or if the form contains errors, the initial step involves contacting the employer directly. Confirm the mailing address and request a copy or a corrected form from the human resources or payroll department. Many employers can provide a duplicate W-2 if the original was lost or never received.

Should the employer be unresponsive or unable to resolve the issue by the end of February, the employee can contact the IRS for assistance. The IRS will require specific information, including the employee’s name, address, Social Security number, dates of employment, and the employer’s name, address, and phone number. The IRS will then contact the employer to request the missing or corrected form. If the form is still not received in time to file, employees can use Form 4852, Substitute for Form W-2, Wage and Tax Statement, to estimate their wages and withheld taxes based on their final pay stubs. If a corrected W-2 is received after filing and the information differs, an amended return using Form 1040-X may be necessary.

Employer Filing Deadlines

Beyond sending W-2s to employees, employers also have a separate obligation to file these forms with the Social Security Administration (SSA). The deadline for employers to submit Copy A of Form W-2, along with Form W-3 (Transmittal of Wage and Tax Statements), to the SSA is also January 31. This deadline applies whether filing paper forms or electronically.

Failing to meet these deadlines or filing incorrect information can result in penalties for employers. Penalties vary based on how late the forms are filed and the number of W-2s involved, with fines increasing the longer the delay. For example, penalties can range from $60 per form if corrected within 30 days of the due date, to $330 per form if filed after August 1 or not at all. Intentional disregard of filing requirements can lead to higher penalties, potentially $660 per form with no maximum limit.