When Do W2s Get Sent Out? The Official IRS Deadline
Understand when employers send W-2s, how they're delivered, and what to do if yours hasn't arrived by the official IRS deadline.
Form W-2, known as the Wage and Tax Statement, is a document employers provide to employees and the Social Security Administration each year. This form reports an employee’s annual wages and the amount of taxes withheld from their paychecks. Receiving an accurate W-2 is foundational for individuals to correctly prepare and file their personal income tax returns with the Internal Revenue Service (IRS).
Understanding the Standard Deadline
Employers are generally required by federal law to send out W-2 forms to their employees by January 31st of the year following the tax year. For example, W-2s for the 2024 tax year must be sent by January 31, 2025. This deadline is for the employer to initiate the sending process, allowing for standard mail delivery times.
If January 31st falls on a weekend or a holiday, the deadline for employers to send out the W-2 shifts to the next business day. This federal requirement helps ensure employees have sufficient time to gather their necessary tax documentation before the typical April 15th tax filing deadline.
How W-2s are Delivered
Employers typically distribute W-2 forms through two main methods: postal mail or electronic delivery. When sent via postal mail, the form is dispatched to the last known mailing address an employee has on file with their employer.
Electronic delivery of W-2 forms has become increasingly prevalent. To receive a W-2 electronically, employees generally must provide their explicit consent. These digital forms are often accessible through a company’s secure payroll portal or via the website of a third-party payroll service provider.
Steps if Your W-2 Is Not Received
If you have not received your W-2 by mid-February, the initial step is to contact your employer’s payroll or human resources department. Inquire about the status of your W-2 and verify that they have your correct mailing address or email information on file. Allowing a week or two beyond the January 31st deadline accounts for postal delivery times or electronic processing.
Should your employer be unable to provide the W-2 or if significant time passes without resolution, you can contact the IRS for assistance. The IRS will require specific information, including your employer’s name, address, phone number, and Employer Identification Number (EIN), along with your dates of employment and an estimate of your wages and federal income tax withheld.
It is important to remember that you are still obligated to file your income tax return by the annual deadline, typically April 15th, even if you have not received your W-2. In such cases, you can use IRS Form 4852, titled “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and withheld taxes using other available records, such as your final pay stub or bank statements.