When Is the Deadline to Receive Your W-2?

A Form W-2, or Wage and Tax Statement, is a document employers provide to their employees and the Internal Revenue Service (IRS) each year. It details an employee’s annual wages, salary, and other compensation, along with federal, state, and local taxes withheld. The W-2 is a foundational document for preparing and filing an accurate income tax return, summarizing taxable income and taxes already paid through withholding.

Employer Deadline for Issuing W-2s

Employers must provide Form W-2 to employees by January 31 of the calendar year following the one in which wages were paid. For instance, for income earned in 2024, the W-2 must be provided by January 31, 2025. This deadline ensures employees have sufficient time to prepare tax returns before the typical April filing deadline. The January 31 deadline also applies to employers filing Copy A of Form W-2 and Form W-3 (Transmittal of Wage and Tax Statements) with the Social Security Administration (SSA).

The Protecting Americans from Tax Hikes (PATH) Act moved the federal filing deadline for employers to January 31 to align it with the employee furnishing deadline. This accelerated timeline helps the IRS more quickly identify and prevent tax fraud.

While employers strive to meet this deadline, various factors can lead to delays in employees receiving their W-2s. These might include issues with mail delivery, particularly during peak tax season, or administrative errors on the employer’s part, such as incorrect mailing addresses or processing backlogs. In some instances, an employer might go out of business, making it difficult to obtain the form. Despite these potential delays, the employer’s obligation to provide the W-2 by January 31 remains firm, and failure to do so can result in penalties.

Steps to Take if You Do Not Receive Your W-2

If your W-2 has not arrived by the end of January, wait until mid-February to allow for potential postal delays. Sometimes, the form may simply be a few days late in transit. During this waiting period, check if your employer offers an online portal where W-2s might be accessible electronically.

If your W-2 is still missing by mid-February, contact your employer directly. Reach out to their payroll or human resources department to inquire about the status of your W-2. Be prepared to provide your current mailing address, Social Security number, and employment dates to help them locate or re-issue the form. Confirm they have your correct address on file, especially if you have recently moved.

If contacting your employer does not yield the missing W-2 by the end of February, or if the employer is unresponsive, the next step is to contact the IRS for assistance. You can call the IRS toll-free at 1-800-829-1040. When you call, have your personal information ready, including your name, address, Social Security number, and phone number. Additionally, provide your employer’s name, address, phone number, and if known, their Employer Identification Number (EIN). The IRS will then contact your employer to request that the missing W-2 be sent to you.

Preparing a Substitute Form W-2

If you cannot obtain your W-2, or if the form received is incorrect and the employer has not issued a corrected one, you can prepare a substitute Form W-2 using IRS Form 4852. This form allows you to report your estimated wages and withheld taxes to the IRS, ensuring you can still file your tax return on time.

To complete Form 4852, you will need to gather information from your financial records. The most common source for this data is your last pay stub, which typically provides year-to-date totals for wages, federal income tax withheld, Social Security wages and tax, Medicare wages and tax, and any state or local taxes withheld. Bank statements or other payment records can also help in estimating your total income.

The form requires you to provide your personal details, the tax year the form pertains to, and your employer’s name and address. If you know your employer’s EIN, include it, as this can facilitate electronic filing. You must also provide a detailed explanation of the efforts you made to obtain the missing W-2 from your employer. Once completed, Form 4852 is attached to your tax return and submitted to the IRS.