When Is the Last Day for Employers to Send W2?

A W-2 form, officially known as the Wage and Tax Statement, is a document employers provide to employees and the Internal Revenue Service (IRS). This form details an employee’s annual wages, tips, and other compensation, along with federal, state, and local taxes withheld from their paychecks. The W-2 form is a foundational document for accurate tax reporting, summarizing an individual’s income and tax contributions. Both employees and the IRS rely on this statement to ensure proper tax compliance and to facilitate the filing of individual tax returns.

Understanding the W-2 Deadline

Employers must send W-2 forms to their employees no later than January 31st. This deadline ensures employees have sufficient time to prepare their federal and state income tax returns before the April 15th tax due date. If January 31st falls on a weekend or a legal holiday, the deadline extends to the next business day.

This deadline applies to both paper W-2 forms sent via mail and those delivered electronically. For electronic delivery, employers must obtain employee consent and adhere to specific IRS guidelines. The IRS considers the requirement met if the form is properly addressed and mailed on or before the due date, even if it takes a few days to arrive.

What to Do If Your W-2 Is Delayed or Missing

If you do not receive your W-2 by the January 31st deadline, first contact your employer’s payroll or human resources department. Inquire about its status, confirm your mailing address, and check if it was sent electronically. Allow your employer reasonable time to resend or issue the form.

If you still have not received your W-2 by the end of February after contacting your employer, you can reach out to the IRS for assistance. When contacting the IRS, provide your personal information, dates of employment, and your employer’s name, address, and phone number. The IRS can then contact your employer to request the missing W-2.

Should the W-2 remain unavailable, you can use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to file your tax return. This form allows you to estimate wages and withheld taxes using information from your final pay stub or other financial records. Form 4852 must be attached to your paper tax return, as it cannot be filed electronically. Filing this form may delay any refund processing. If you later receive the actual W-2 and the information differs significantly, you may need to file an amended return using Form 1040-X.

Employer Responsibilities Beyond Sending

Beyond the January 31st mailing deadline, employers have ongoing responsibilities concerning W-2 forms. Employers must accurately report all wages, tips, and other compensation, as well as federal, Social Security, and Medicare taxes withheld from employee pay. This accurate reporting is important for employees to file their tax returns correctly and for the Social Security Administration (SSA) to track earnings for future benefits.

Employers must also retain copies of W-2 forms and related employment tax records for at least four years after the last filing for a quarter. This record-keeping ensures information is available for IRS review or if employees need copies for past tax years. Failure to issue W-2s accurately or on time can result in IRS penalties, ranging from $60 to $680 per form, depending on the delay and whether the failure was intentional.