When Employers Must Mail Out W-2 Forms
Your guide to W-2 forms: understand employer responsibilities, delivery methods, and steps to take if your W-2 is late.
A Form W-2, officially known as the Wage and Tax Statement, is a document employers are required to issue to employees at the end of each calendar year. This form details an employee’s annual wages and the amount of federal, state, and local taxes withheld from their paychecks. It enables individuals to accurately prepare and file their federal and state income tax returns. Without a W-2, taxpayers would find it difficult to report earnings and claim credit for taxes paid throughout the year.
Standard Mailing Deadline for W-2 Forms
Employers are mandated by the IRS to furnish employees with their W-2 forms by January 31st of the year following the wage year. For instance, W-2 forms for wages earned in 2024 must be sent to employees by January 31, 2025. This deadline applies uniformly whether the form is mailed or made available electronically.
The January 31st date is the employer’s mailing deadline, meaning the form must be postmarked by this date. Employees should allow a week or two for postal delivery to receive their W-2. If January 31st falls on a weekend or a legal holiday, the deadline automatically shifts to the next business day. This deadline is important because employees rely on W-2 information to complete their income tax returns.
Electronic Delivery of W-2 Forms
Beyond traditional mail, employers have the option to provide W-2 forms to employees electronically. This method requires the employee’s explicit consent. Common ways for employers to offer electronic W-2s include secure online portals where employees can log in and retrieve their forms, or through secure email with encrypted attachments or links to protected documents.
Electronic delivery offers advantages, such as quicker access for employees, reduced risk of the form being lost or stolen in the mail, and increased convenience. For employers, it can lead to cost savings associated with printing and postage, as well as improved efficiency in distribution.
What to Do If You Don’t Receive Your W-2
If you have not received your W-2 form by mid-February, take steps to obtain it. First, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about your W-2’s status, documenting the date and person you spoke with.
If your employer cannot provide the W-2 by the end of February, contact the IRS for assistance at 800-829-1040. Be prepared to provide your name, address, Social Security number, the employer’s name and address, and the dates you worked for them.
The IRS will contact your employer to request the missing W-2. Concurrently, the IRS will send you instructions and Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to file your tax return by estimating wages and taxes withheld, using information from your final pay stub or other records. Filing with Form 4852 may result in a delay in processing your tax refund while information is verified.