When Is the Last Day Employers Have to Send a W2?
Get clear answers on when employers must send W2s and your options if you haven't received yours.
Get clear answers on when employers must send W2s and your options if you haven't received yours.
A Form W-2, officially known as the Wage and Tax Statement, is a document that employers are required to provide to their employees each year. This form summarizes the annual wages paid to an employee and details the various taxes withheld from their paychecks, including federal income tax, Social Security, and Medicare taxes. The W-2 form is fundamental for employees when they prepare and file their individual income tax returns, as it provides the necessary information to accurately report earnings and reconcile tax obligations with the Internal Revenue Service (IRS).
Employers are legally obligated to send W-2 forms to their employees by January 31st of the year following the tax year for which the wages were paid. For instance, for wages earned in 2024, the W-2 must be sent by January 31, 2025. This deadline applies universally, whether the W-2 is delivered through traditional mail or provided electronically. Meeting this January 31st deadline is important for employers to avoid potential penalties imposed by the IRS. These penalties can vary, with fines for late forms escalating based on the delay duration.
Should January 31st fall on a weekend or a legal holiday, the deadline is automatically extended to the next business day. While employers must send the forms by this date, the actual arrival in an employee’s mailbox might take a few additional days due to postal service delivery times.
Electronic delivery has become a common and often faster alternative, allowing employees to access their W-2s through secure online portals. For electronic delivery, employers must obtain explicit consent from the employee to provide the W-2 in a paperless format. If an employee does not provide consent, or later withdraws it, the employer is still required to provide a paper copy. Electronic W-2s can offer earlier access and enhanced security compared to mailed copies, reducing the risk of forms being lost or delayed.
If an employee has not received their W-2 by mid-February, the first step is to directly contact the employer’s payroll or human resources department. It is advisable to confirm the mailing address on file and inquire about the status of the W-2, as it might have been returned due to an incorrect address or postal delays. Allow a reasonable amount of time for the employer to resend or issue a new copy.
If the employer is unresponsive or unable to resolve the issue by the end of February, the employee should contact the IRS for assistance. The IRS can be reached at their toll-free number, 800-829-1040. When contacting the IRS, be prepared to provide personal information, the employer’s name, address, and phone number, and the dates of employment. The IRS may then contact the employer on the employee’s behalf to request the missing W-2.
Should the W-2 still not be available by the tax filing deadline, employees can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows taxpayers to estimate their wages and withheld taxes based on their final pay stub or other available records. Filing with Form 4852 requires attaching it to the tax return and may result in a delay in processing any refund due while the IRS verifies the information.