When Do W2s Need to Be Given to Employees?

Form W-2, Wage and Tax Statement, is a fundamental document for employees in the United States. It summarizes annual wages earned and taxes withheld during a calendar year. Employees rely on their W-2 to accurately file federal and state income tax returns, ensuring income and tax payments are correctly reported to tax authorities.

The Standard W-2 Delivery Date

Employers are generally required by law to furnish Form W-2 to their employees by January 31st of the year immediately following the calendar year in which wages were paid. For instance, a W-2 for wages earned in 2024 must be provided by January 31, 2025. This deadline is uniform across the country and applies regardless of how an employee receives pay.

Employees need their W-2 promptly to meet the federal income tax filing deadline, typically in April. For employers, failing to meet the January 31st deadline can result in penalties imposed by tax authorities.

Employers commonly deliver W-2 forms through several methods. Many mail the forms to the employee’s last known address. Businesses increasingly offer electronic access to W-2s through secure online portals, provided the employee consents to electronic delivery. The form must be accessible to the employee by the specified deadline.

Special Circumstances for W-2 Delivery

The January 31st deadline for W-2 delivery remains consistent, even if an employee’s work situation changes. If employment is terminated mid-year, the employer must still issue the W-2 by the standard January 31st deadline of the subsequent year. This ensures all wages paid are accurately reported for tax purposes.

If an error is discovered on an issued W-2, employers must provide a corrected statement using Form W-2c, Corrected Wage and Tax Statement. There is no specific statutory deadline for receiving a W-2c once an error is identified. However, employers should issue corrected forms as soon as possible after discovering inaccuracies to facilitate accurate tax filing.

What to Do If Your W-2 Is Missing

If January 31st has passed and you have not received your W-2 form, contact your employer directly. Verify your mailing address and confirm how your employer distributes W-2s, such as mail or electronic access. Allow 10 to 14 days after the January 31st deadline for delivery before taking further action.

If you still have not received your W-2 after contacting your employer and allowing sufficient time, seek assistance from the Internal Revenue Service (IRS). The IRS can contact your employer on your behalf to request the missing form. You will need to provide your employer’s name, address, phone number, and Employer Identification Number (EIN) if known, along with your dates of employment and an estimate of your wages and federal income tax withheld.

If you cannot obtain your W-2 from your employer or through IRS assistance by the tax filing deadline, use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and the taxes withheld based on information from your pay stubs or other financial records. Attach Form 4852 to your tax return when filing.

File your tax return by the annual deadline, even if you do not have your official W-2. Using Form 4852 with your best estimates from available records allows you to meet the filing requirement. If you later receive your actual W-2 and the information differs significantly from your estimate, you may need to file an amended return.