When Does Your Employer Have to Send Out Your W-2?

A Form W-2, also known as a Wage and Tax Statement, is a document that an employer must provide to each employee and to the Social Security Administration (SSA) every year. This form reports the employee’s annual wages and the amount of federal, state, and local taxes withheld from their paycheck. The W-2 is a key document for preparing and filing personal income tax returns.

The Deadline for Employers to Send W-2s

Employers are legally required by Internal Revenue Code Section 6051 to send out W-2 forms to their employees by January 31 of the year following the tax year. For instance, W-2 forms for the 2024 tax year must be sent by January 31, 2025. This deadline applies to both physical copies mailed to employees and electronic versions made available through secure online portals.

To meet this requirement, mailed forms must be postmarked by January 31. Employers must also file Copy A of Form W-2 with the Social Security Administration by this same date, along with Form W-3, which is a summary transmittal form.

What to Do If You Do Not Receive Your W-2

If you do not receive your W-2 by the January 31 deadline, wait until mid-February before taking action, as mail delays can occur. If the form is still missing by the end of February, your first step should be 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 preferred delivery method.

If contacting your employer does not resolve the issue, or if you still have not received your W-2 by mid-February, you can contact the Internal Revenue Service (IRS) for assistance. When you call, be prepared to provide your name, address, Social Security number, dates of employment, and your employer’s name, address, and phone number.

The IRS will then contact your employer to request that they send you the missing W-2. The IRS may also send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” which you can use to file your tax return. If you must use Form 4852, you will need to estimate your wages and taxes withheld based on your final pay stub or other records. Filing with Form 4852 may result in a delay in processing any refund while the IRS verifies the information.

Importance of the W-2 Form

The W-2 form provides a verified record of income and taxes paid for both employees and tax authorities. This document allows employees to accurately report their total wages, salaries, tips, and other compensation to the IRS, as well as state and local tax agencies. It also details the amounts of federal income tax, Social Security tax, Medicare tax, and any state or local income taxes that were withheld from their pay throughout the year. The W-2 serves as official proof of income and the taxes already paid, which is used for calculating any tax refund owed or additional tax liability due.