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

Form W-2, or Wage and Tax Statement, reports an employee’s annual wages and withheld taxes. This document is essential for filing federal, state, and local income tax returns, summarizing taxable earnings and taxes paid, including federal income, Social Security, and Medicare taxes.

The Standard Deadline

Employers must send W-2 forms to their employees by January 31 of the calendar year following the tax year. This deadline ensures employees have the necessary information to file their income tax returns by the April tax deadline. The January 31 due date applies to both current and former employees. If January 31 falls on a weekend or a legal holiday, the deadline is extended to the next business day.

Employers must also file Copy A of Form W-2 with the Social Security Administration (SSA) by January 31. Automatic extensions for filing W-2 forms with the SSA are generally not available. Employers who fail to meet this deadline or file incorrect W-2s may face penalties.

How W-2s Are Delivered

Employers deliver W-2 forms through traditional mail or electronic methods. For physical copies, employers must ensure forms are properly addressed and postmarked by the January 31 deadline.

Electronic delivery is a convenient and faster option, but it has specific requirements. Employers must obtain explicit consent from an employee before sending their W-2 electronically. Employees must also be informed of how to withdraw consent and any hardware or software requirements needed to access the electronic form.

Steps If Your W-2 Is Missing

If you have not received your W-2 by the January 31 deadline, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about when and how the W-2 was sent. Allow 7 to 10 business days for mail delivery before taking further action.

If your employer does not provide the W-2 or cannot offer a reasonable explanation for its absence, you can contact the Internal Revenue Service (IRS) for assistance. The IRS can be reached at 800-829-1040. When contacting the IRS, you will need to provide your name, address, Social Security number, and dates of employment. You will also need your employer’s name, address, and, if known, their Employer Identification Number (EIN). The IRS will then contact your employer on your behalf to request the missing form.

Even if you do not receive your W-2 by the tax filing deadline, you should still file your tax return on time to avoid potential penalties. In such cases, you can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and federal income tax withheld using information from your last pay stub or other financial records. You would attach Form 4852 to your tax return. If you later receive the actual W-2 and the information differs from what you reported on Form 4852, you may need to file an amended tax return using Form 1040-X, Amended U.S. Individual Income Tax Return.

What To Do About W-2 Errors

Upon receiving your W-2, carefully review all the information presented on the form. This includes verifying your name, Social Security number, and the reported wages and taxes withheld. If you identify any errors on your W-2, promptly contact your employer to request a correction.

The employer is responsible for issuing a corrected W-2, known as Form W-2c, Corrected Wage and Tax Statement. This form amends inaccuracies like incorrect wage amounts, Social Security numbers, or tax withholdings. If your employer is unresponsive or unwilling to provide a corrected W-2c, you may need to seek assistance from the IRS.