When Is My W-2 Due? Key Deadlines for Employees

The Form W-2, Wage and Tax Statement, is a document employers prepare and send to each employee and to the Social Security Administration (SSA) annually. This form reports an employee’s annual wages and the amount of taxes withheld from their paycheck. It serves as a foundational document for individuals when preparing their income tax returns, providing necessary information for accurate reporting to the Internal Revenue Service (IRS).

Key Deadlines for W-2s

Employers must furnish Form W-2 to their employees by January 31st each year. This deadline applies regardless of whether the form is delivered by mail or provided electronically through secure online portals. If January 31st falls on a weekend or a holiday, the deadline shifts to the next business day.

The same January 31st deadline also applies to employers for filing Copy A of Form W-2 with the Social Security Administration. While many states align their W-2 filing deadlines with the federal date, some state revenue departments may have slightly different requirements or earlier deadlines for state income tax purposes. Employers can request an automatic 30-day extension to file Forms W-2 with the SSA by submitting Form 8809, but this extension does not prolong the deadline for providing W-2s to employees.

What to Do If Your W-2 is Late or Missing

If you have not received your W-2 by early February, your first step should be to contact your employer. Confirm that your mailing address and other personal information are correct in their records and request that they re-issue the form. Most employers can provide a duplicate copy or access to an electronic version if the original was lost or misdirected.

If you still do not receive your W-2 by the end of February after contacting your employer, you can then contact the Internal Revenue Service (IRS) for assistance. The IRS may initiate a W-2 complaint and contact your employer on your behalf to request the form. When you contact the IRS, be prepared to provide your employer’s name, address, and phone number, your dates of employment, and an estimate of your wages and federal income tax withheld.

Should the tax filing deadline arrive and you still have not received your W-2, you can file your tax return using Form 4852 or Form 1099-R. This form allows you to estimate your wages and withholding based on your last pay stub or other financial records. You should attach Form 4852 to your tax return, explaining the steps you took to obtain your W-2.

Employer Obligations and Consequences

Employers are responsible for accurately and timely submitting W-2 forms. Failure to meet the January 31st deadline for furnishing W-2s to employees or filing them with the SSA can result in penalties. For instance, penalties for late filing with the SSA can range from approximately $60 to $310 per form, depending on the delay.

Providing incorrect information on a W-2 form, such as an inaccurate wage amount or an incorrect Social Security number, can also lead to penalties. These penalties are similar to those for late filing. Employers must correct errors promptly by issuing a Form W-2c to both the employee and the SSA.