When Does Your W-2 Have to Be Sent Out?

A W-2 form is a document employers are required to issue to each employee at the end of the calendar year. This form summarizes the employee’s annual wages, tips, and other compensation, along with federal, state, and local taxes withheld. The information on a W-2 is fundamental for individuals to accurately prepare and file their federal and state income tax returns.

The Standard W-2 Delivery Deadline

Employers are federally mandated to send W-2 forms to their employees by January 31 of the year following the tax year. For instance, W-2s for the 2024 tax year must be sent by January 31, 2025. This deadline applies universally, regardless of whether an employee is still actively employed or has been terminated. This ensures employees have adequate time to prepare their tax returns before the federal tax filing deadline, typically in mid-April.

If January 31 falls on a weekend or legal holiday, the deadline automatically shifts to the next business day. Employers must also submit Copy A of the W-2 along with Form W-3, Transmittal of Wage and Tax Statements, to the Social Security Administration (SSA) by the same January 31 deadline.

Actions for Undelivered or Missing W-2s

If you do not receive your W-2 form after the January 31 deadline, contact your employer or former employer to inquire about its status. Be prepared to confirm your current mailing address and any updated contact information to ensure proper delivery.

If contacting your employer does not resolve the issue, and you still have not received your W-2 by mid-February, contact the Internal Revenue Service (IRS). You will need to provide your name, address, Social Security number, and phone number. Have your employer’s name, address, phone number, and dates of employment readily available. The IRS will then contact your employer to request the missing W-2.

If you are still unable to obtain your W-2 in time for filing your tax return, you can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and taxes withheld using information from your final pay stub or other reliable documentation. If you receive the actual W-2 later and the information differs significantly, you might need to file an amended tax return.

Important Aspects of W-2 Delivery

Employers can provide W-2 forms electronically, but this requires explicit employee consent. Employees typically provide consent through a secure online portal, allowing them to access, download, or print their W-2. Digital delivery offers earlier access and can reduce mail-related issues.

If an employer discovers an error on an already issued W-2, they must send a corrected form, known as Form W-2c. This corrected statement rectifies inaccuracies in reported wages, taxes withheld, or other personal information. Employers should issue them as soon as any errors are identified.

While the federal deadline for W-2 delivery to employees is January 31, some states may have different, occasionally earlier, deadlines for employers to submit W-2 data to their state tax agencies. These state-specific deadlines are primarily for the employer’s reporting obligations to the state. Employers must be mindful of these variations.