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

A W-2 form, officially known as the Wage and Tax Statement, is a document employers provide to their employees at the end of each calendar year. This form details an employee’s annual wages and the amount of federal, state, and local taxes withheld from their paychecks throughout the year. Individuals rely on the W-2 to accurately prepare and file their annual income tax returns with the Internal Revenue Service (IRS). Without this statement, reporting income and withheld taxes for tax obligations is difficult.

The Standard W-2 Deadline

Employers are legally required to send W-2 forms to their employees by January 31 of each year for the preceding tax year. This deadline ensures employees have sufficient time to gather their tax documents before the general tax filing deadline, typically in mid-April. If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. For example, for the 2024 tax year, if January 31, 2025, were a Saturday, the deadline would move to Monday, February 3, 2025.

Employers must also file Copy A of the W-2 with the Social Security Administration (SSA) and a complete Form W-3, Transmittal of Wage and Tax Statements, by the same January 31 deadline. Missing this deadline can result in penalties for employers, which increase depending on the length of the delay. Penalties for late W-2 filings can range from $60 per form if corrected within 30 days to $330 per form if filed after August 1, or if not filed at all.

Common Delivery Methods

Employers typically fulfill their W-2 delivery obligations through traditional mail or electronic methods. When mailing W-2 forms, employers must ensure the forms are postmarked by the January 31 deadline. They must also verify that they have the correct mailing address on file for each employee. Paper copies are generally placed in privacy envelopes to protect sensitive personal information.

Electronic delivery has become a common and efficient alternative. This method usually involves employees accessing their W-2s through a secure online portal provided by the employer or a payroll service provider. Employers must obtain prior written consent from employees to deliver W-2s electronically. This consent requires employees to confirm they can access the statement in the same electronic format it will be delivered.

Steps for Non-Receipt

If an employee has not received their W-2 form by the end of February, they should take specific actions to obtain it. The initial step is to contact their employer’s payroll or human resources department. The employee should confirm their mailing address and inquire about when and how the W-2 was issued. If the employer mailed the form, it might still be in transit, especially if sent on the January 31 deadline.

If the employer is unresponsive or unable to provide the W-2 by the end of February, the employee should contact the IRS directly by calling 1-800-829-1040. When contacting the IRS, the employee should be prepared to provide:

• Their name
• Address
• Social Security number
• Dates they worked for the employer
• The employer’s name, address, and phone number

The IRS will then contact the employer to request the missing W-2 and may also provide the employee with Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” which can be used to estimate wages and withholdings for tax filing purposes if the W-2 remains unavailable.