When Is the Last Day for Companies to Send Out W-2s?

Form W-2, officially known as the Wage and Tax Statement, is a cornerstone document for every employed individual in the United States. It serves as a comprehensive record of wages earned and taxes withheld throughout the calendar year. Employers issue this form to report compensation, including salaries, wages, and other payments, along with federal income tax, Social Security tax, and Medicare tax withholdings. This information is then used by employees to accurately file their annual federal and state income tax returns, making its timely receipt fundamental for tax compliance.

Understanding the W-2 Deadline

Employers are legally obligated to furnish employees with their Form W-2 by January 31 of the year following the tax year. For instance, W-2s for the 2024 tax year must be provided to employees by January 31, 2025. This deadline applies whether the forms are sent via physical mail or electronically.

If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. Employers also face the same January 31 deadline for filing Copy A of the W-2, along with Form W-3, with the Social Security Administration (SSA). This dual deadline ensures that both employees and the federal government receive wage and tax information promptly.

While employers can request a 30-day extension to file W-2s with the SSA by submitting Form 8809, this extension does not apply to the deadline for providing W-2s to employees. Such extensions are typically granted only under extraordinary circumstances.

Receiving Your W-2

Employees typically receive their W-2 forms through physical mail or electronic delivery. For physical mail, employers send the forms to the last known address on file, so keeping contact information updated with your employer is important. The form is considered furnished if it is mailed on or before the January 31 deadline.

Electronic delivery has become increasingly common, often through secure online portals or encrypted email. To receive a W-2 electronically, employees must provide explicit consent, which typically covers all future W-2s unless withdrawn. Electronic delivery offers benefits such as earlier access to the form and reduced risk of mail-related delays or loss.

If You Do Not Receive Your W-2

If you have not received your W-2 by mid-February, contact your employer’s payroll or human resources department. Verify that the employer has the correct mailing address on file and inquire about when and how the W-2 was sent.

If contacting the employer does not resolve the issue, or if the employer is unresponsive, contact the IRS directly. The IRS can be reached by phone to report a missing W-2. When contacting the IRS, be prepared to provide your name, address, Social Security number, phone number, and dates of employment, along with the employer’s name, address, and phone number.

If the W-2 is still not received in time to file the tax return by the April deadline, individuals can use Form 4852, Substitute for Form W-2. This form allows taxpayers to estimate their wages and withheld taxes using information from their final pay stubs or other employment records. It is attached to the tax return, and an amended return may be necessary later if an accurate W-2 is received and the information differs significantly.

Correcting a W-2

If your W-2 contains errors, such as incorrect wages, an inaccurate Social Security number, or wrong tax withholdings, promptly request a corrected W-2. Contact your employer’s payroll or human resources department, explain the specific errors, and provide any supporting documentation like pay stubs.

The employer is responsible for issuing a corrected Form W-2c. This form is used to amend inaccuracies in previously submitted W-2 forms to both the employee and the Social Security Administration. If the employer fails to provide a corrected W-2c in a timely manner after being notified of the error, an employee can contact the IRS for assistance.