When Do You Have to Receive Your W2 by Law?

A Form W-2, the Wage and Tax Statement, is a tax document employers must provide to employees. This form summarizes an employee’s annual wages, salary, and other compensation, along with federal, state, and local taxes withheld during the year. The W-2 information helps taxpayers accurately prepare and file their income tax returns with the Internal Revenue Service (IRS).

The W-2 Deadline

Employers are mandated to furnish W-2 forms to their employees by January 31 of the calendar year following the one in which wages were paid. This deadline ensures employees have sufficient time to prepare their tax returns before the April 15 filing deadline. For example, for wages earned in 2024, the W-2 form must be provided by January 31, 2025.

If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. This requirement is established under Internal Revenue Code Section 6051. Treasury Regulation 31.6051 further reinforces these rules, specifying the timing and content requirements for the W-2 form.

Employers must also file copies of the W-2 forms with the Social Security Administration (SSA) by the same January 31 deadline. This simultaneous reporting helps the IRS and SSA cross-verify income and withholding information and prevent tax fraud. Missing this deadline can result in penalties for employers.

What to Do If You Don’t Receive Your W-2

If you do not receive your W-2 by the January 31 deadline, there are specific steps you should take. It is advisable to wait until at least mid-February before taking action, as the form might simply be delayed in transit.

First, contact your employer’s payroll or human resources department. Confirm they have your correct mailing address and inquire when and how your W-2 was issued, requesting a copy if necessary. Many employers can re-issue the form or provide access through an online portal.

If you still have not received your W-2 by the end of February after contacting your employer, you can reach out to the IRS for assistance. You will need to provide:

Your name
Your address
Your Social Security number
Your phone number
Your employer’s name
Your employer’s address
Your employer’s phone number
Your dates of employment

The IRS will then contact your employer to request the missing form and will also send you instructions for Form 4852.

If your W-2 remains unavailable by the tax filing deadline, you can file your tax return using Form 4852, Substitute for Form W-2. This form allows you to estimate your wages and tax withholdings based on records like your final pay stub or bank statements. You should attach Form 4852 to your tax return and file it by the April deadline. If you later receive your official 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.

How Employers Deliver W-2s

Employers deliver W-2 forms through traditional mail or electronic means. When sent via mail, the forms must be postmarked by the January 31 deadline. Employers must ensure the accuracy of employee addresses to facilitate timely delivery.

Electronic delivery of W-2 forms is also a common method, but it requires employee consent. Treasury Regulation 31.6051 outlines the requirements for electronic delivery, including obtaining affirmative consent from the recipient. This consent confirms the employee can access the W-2 in the electronic format provided, often through a secure online portal.