When Is the Deadline for W2 to Be Sent Out?

A Form W-2 is a document employers must provide to their employees and the Social Security Administration (SSA). This form summarizes an employee’s annual wages, tips, and other compensation, along with the amount of federal, state, and local taxes withheld. Employees use the W-2 to accurately prepare and file their annual income tax returns with the Internal Revenue Service (IRS). The IRS and SSA use this information to track individual earnings and contributions to Social Security and Medicare.

Understanding the W-2 Employee Deadline

Employers are generally required to send Form W-2 to their employees by January 31st each year. This deadline applies regardless of whether the employer sends the form via physical mail or secure electronic delivery. If January 31st falls on a weekend or legal holiday, the deadline shifts to the next business day. Meeting this deadline allows employees sufficient time to gather necessary documentation before the individual income tax filing deadline, typically in mid-April.

Employer Responsibilities for W-2 Delivery

Employers have specific responsibilities for delivering W-2 forms. When sending by physical mail, the W-2 must be postmarked by the established deadline. For electronic delivery, employers must first obtain explicit consent from the employee to receive their W-2 electronically. Maintaining accurate employee information, including current mailing address and Social Security Number (SSN), is important. The employer must also ensure the W-2 accurately reflects all wages, tips, and other compensation paid, along with federal, Social Security, and Medicare taxes withheld. This information is essential for accurate tax reporting by both the employee and the government.

Steps If Your W-2 Is Missing

If you have not received your W-2 by the January 31st deadline, or the next business day if applicable, you should first contact your employer. Provide them with your full name, current mailing address, Social Security Number, and the dates you were employed. Request that they resend the form or provide instructions for accessing it electronically.

If your employer cannot or will not provide the W-2, or if you still haven’t received it by late February, you can contact the IRS directly for assistance. The IRS can be reached at 800-829-1040, and you should have your personal information, employer’s name, address, and phone number readily available when you call. The IRS may contact your employer and will also send you a copy of Form 4852, Substitute for Form W-2, along with instructions. Even without a W-2, you are still required to file your taxes on time, and Form 4852 allows you to estimate your wages and withholding based on pay stubs or other records.

Employer Filing with the Social Security Administration

Beyond sending W-2 forms to employees, employers must also file Copy A of Form W-2 with the Social Security Administration (SSA) by January 31st each year. Employers must submit Form W-3, Transmittal of Wage and Tax Statements, with all Copy A versions of the W-2s. The SSA uses this information to post earnings to each employee’s Social Security record, which helps determine future Social Security benefits. Most employers are required to file these forms electronically, especially those with 250 or more W-2s, though some smaller employers may file paper forms. While extensions for filing with the SSA may be granted in limited circumstances, this does not extend the deadline for providing W-2s to employees.