When Is My Employer Supposed to Send a W-2?

A Form W-2, also known as a Wage and Tax Statement, is an Internal Revenue Service (IRS) tax form that employers issue to their employees annually. This document summarizes the employee’s total wages, salary, and other compensation paid during the year, alongside the federal, state, and local taxes withheld from their paychecks. It serves as a record for the employee to file their income tax return, and for the IRS and Social Security Administration (SSA) to track income and tax obligations.

W-2 Distribution Deadline

Employers are required to provide Form W-2 to their employees by January 31st of each year. If January 31st falls on a weekend or a legal holiday, the deadline is extended to the next business day.

Employers distribute W-2 forms through postal mail. If mailed by the deadline, the employer is compliant even if the form arrives a few days later. Many employers also offer electronic delivery of W-2s, which provides quicker access.

For electronic delivery, employers must obtain consent from the employee, either electronically or in writing. The IRS requires employers to inform employees that they can opt for a paper W-2 if they do not consent to electronic delivery. Employers must also disclose the scope and duration of consent, procedures for obtaining a paper copy, and how to withdraw consent.

Actions if W-2 is Not Received

If you have not received your W-2 by the January 31st deadline, the first step is to contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about the date the W-2 was sent. If your employer mailed the form on January 31st, it could take a few additional days for postal delivery.

If your employer cannot provide the W-2, or if you still have not received it by mid-February, you can contact the IRS for assistance. The IRS may contact your employer to remind them of their obligation. When contacting the IRS, be prepared to provide your employer’s name, address, phone number, and Employer Identification Number (EIN), if known. You should also provide your dates of employment, wages earned, and federal income tax withheld, information often found on your final pay stub.

Should you still not receive your W-2 by the tax filing deadline, you can file your tax return using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes based on available records, such as your last pay stub. File your tax return on time, even without your W-2, to avoid potential penalties for late filing.

Obtaining a Copy of Your W-2

If you need a copy of your W-2 after it has been issued (e.g., lost or misplaced), several options are available. The most direct method is often through your former or current employer. Many employers provide access to W-2 forms via an online employee portal, allowing you to download or print a copy. You can also contact their payroll or human resources department to request a duplicate.

If obtaining a copy from your employer proves difficult, you can request a Wage and Income Transcript from the IRS. This transcript provides a summary of information from tax forms, including W-2s, filed with the IRS. The IRS transcript will only reflect W-2 information after your employer has filed it with the Social Security Administration. While this typically occurs by January 31st, it may take additional time for the information to be processed and appear on your transcript.