When Is the Deadline for Employers to Mail W-2s?

Form W-2, known as the Wage and Tax Statement, is a federal tax document employers must provide to employees each year. This form summarizes an employee’s annual wages and the amount of taxes withheld from their paychecks, including federal, state, local, Social Security, and Medicare taxes. It is a key document for individuals when they prepare and file their income tax returns with the Internal Revenue Service (IRS) and state tax authorities. Without this statement, accurately reporting income and claiming proper credits or refunds would be challenging for employees.

The Standard January 31 Mailing Deadline

Employers face a federal deadline to furnish Form W-2 to their employees by January 31st of the year following the tax year. For example, W-2s for the 2024 tax year must be sent to employees by January 31, 2025. This deadline applies to both mailing and electronic delivery. Adhering to this date is important for employees, as they depend on the W-2 to accurately complete and submit their personal income tax returns.

The January 31st deadline is set by the Internal Revenue Code § 6051. This ensures employees have sufficient time to gather their tax documents before the general tax filing deadline in mid-April. If January 31st falls on a weekend or a legal holiday, the deadline automatically shifts to the next business day. For instance, if January 31st is a Saturday, the deadline would move to the following Monday.

Meeting this deadline is also important for employers to avoid potential penalties. The IRS requires employers to distribute copies B, C, and 2 of the W-2 to their employees. Additionally, employers must file Copy A of Form W-2, along with a summary Form W-3, with the Social Security Administration (SSA) by the same January 31st deadline. This applies to both paper and electronic filings to the SSA.

Methods of Delivery and Proof of Mailing

Employers have two primary methods for delivering W-2 forms: physical mail or electronic delivery. For physical mail, the employer meets the deadline if forms are properly addressed and postmarked by January 31st. Even if the employee receives the form a few days later, the employer is considered compliant if mailed by the due date. Maintaining accurate employee addresses is important for successful and timely delivery.

Electronic delivery is also an acceptable method, provided IRS requirements are met. Employers must obtain explicit consent from each employee who wishes to receive their W-2 electronically. This consent can be obtained either electronically or through a paper form, and it must demonstrate that the employee can access the statement in the electronic format provided. The employer must also clearly inform the employee about the hardware and software necessary to access the electronic form, the scope and duration of the consent, and how to withdraw consent or request a paper copy.

If an employee does not consent to electronic delivery or withdraws their prior consent, the employer is still required to provide a paper W-2. Employers should retain records of employee consents for electronic delivery.

Special Scenarios and Employer Responsibilities

The January 31st mailing deadline generally applies across various employment situations, including for employees whose employment has been terminated. If an employee’s employment ends during the calendar year, the employer may provide the W-2 anytime after termination but no later than January 31st of the succeeding year. However, if the terminated employee requests their W-2 earlier, the employer must furnish it within 30 days of the request or within 30 days of the final wage payment, whichever is later, provided there is no reasonable expectation of resumed employment within the calendar year.

Errors on an original W-2 form necessitate the issuance of a corrected W-2, known as Form W-2c. This form is used to amend inaccuracies in previously reported wage and tax information, such as incorrect Social Security numbers, names, or wage amounts. While there isn’t a specific deadline for filing Form W-2c, employers should correct errors and send the corrected copies to employees and the Social Security Administration as soon as possible after discovering the mistake. The process of issuing a W-2c does not alter the original January 31st deadline for the initial W-2.

Beyond the distribution of W-2s, employers have record-keeping responsibilities. The IRS generally requires employers to retain all records related to employment taxes for at least four years after filing the fourth-quarter tax return. These records should include employee names, addresses, Social Security numbers, wages paid, taxes withheld, and copies of W-2s, especially any that were returned as undeliverable. Maintaining these records is important for potential IRS review or if an employee requires a copy of their W-2 in the future.