When Do W-2s Legally Have to Be Mailed?

A Form W-2, also known as the Wage and Tax Statement, is a document provided by employers to their employees each calendar year. It summarizes annual wages and taxes withheld. This information is essential for preparing and filing individual income tax returns with the Internal Revenue Service (IRS).

The Standard Mailing Deadline

Employers are legally required to furnish employees with their W-2 forms by January 31st of the calendar year following the tax year. This deadline applies universally, regardless of whether an employee is still actively working for the employer or has since departed. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day.

The January 31st deadline also applies to employers for filing Copy A of the W-2 with the Social Security Administration (SSA), along with a Form W-3, a transmittal of wage and tax statements. Meeting this deadline ensures timely tax compliance for both employers and employees.

What to Do If Your W-2 Is Not Received

If a W-2 is not received by the January 31st deadline, it is advisable to wait a reasonable period, such as until mid-February, to account for potential mail delays. After this waiting period, the first step is to directly contact the employer’s human resources or payroll department. During this communication, employees should confirm their current mailing address and inquire when the W-2 was sent and if a duplicate can be provided.

If the employer does not provide the W-2 or if the information received is incorrect by the end of February, contact the IRS at 800-829-1040 for assistance. Be prepared to provide your name, address, Social Security number, and dates of employment. You will also need the employer’s name, address, phone number, and Employer Identification Number (EIN), if known, along with an estimate of wages earned and federal income tax withheld.

If a W-2 still cannot be obtained in time to file the tax return, employees can prepare Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows individuals to estimate their wages and withheld taxes using information from pay stubs or other records. Form 4852 must be attached to the tax return when filing.

Employer Responsibilities for Form W-2

Employers must ensure proper delivery of W-2 forms, which can be done through physical mail or electronically. For electronic delivery, employers must obtain affirmative consent from each employee, ensuring they can access the statement in the electronic format provided. Employees must also be informed of the hardware and software requirements, their ability to withdraw consent, and the procedure for obtaining a paper copy if desired.

If a W-2 form is returned as undeliverable, employers should make reasonable efforts to obtain a current address for the employee. Retaining the returned form and documenting attempts to contact the employee demonstrates compliance. Employers are required to retain copies of W-2s that were returned as undeliverable for at least four years.

Should errors be discovered on an issued W-2, employers are responsible for correcting them promptly. This is done by issuing a Form W-2c, Corrected Wage and Tax Statement, to both the employee and the Social Security Administration. Employers are required to retain employment tax records, including W-2s, for at least four years after the later of the due date of the return or the date the tax is paid.