Taxation and Regulatory Compliance

When Is the Last Day to Get Your W2?

Navigate the complexities of your W2 form. Discover essential information for timely receipt, troubleshooting issues, and ensuring accuracy for tax filing.

A Form W-2, officially known as the Wage and Tax Statement, is an important document for filing annual income taxes. This form details the wages, tips, and other compensation an employee received from an employer during the calendar year. It also reports the federal income tax, Social Security tax, and Medicare tax withheld from their pay. It provides the Internal Revenue Service (IRS) and the Social Security Administration (SSA) with a record of earnings and tax contributions, ensuring accurate reporting and proper credit for taxes paid.

Employer’s Deadline for Issuing W-2 Forms

Employers must provide Form W-2 to their employees by January 31st of the year following the tax year. This deadline applies regardless of whether an employee is still actively working for the employer or has since left the company. For instance, a W-2 for the 2024 tax year must be provided to employees by January 31, 2025.

Employers distribute W-2 forms through mail or, with an employee’s consent, via electronic delivery. The January 31st deadline ensures that employees have time to prepare and file their federal and state income tax returns before the general tax filing deadline, usually April 15th. Employers also have a January 31st deadline to file Copy A of the W-2 forms with the Social Security Administration, along with Form W-3.

Steps If Your W-2 Is Missing

If you have not received your Form W-2 by the January 31st deadline, contact your employer directly. Reach out to the payroll or human resources department to inquire about the status of your W-2 and confirm your mailing address. It is possible the form was lost in the mail, or there might have been an oversight in its distribution.

If your employer cannot provide the W-2, you can contact the IRS for assistance, typically after the end of February. When contacting the IRS at 1-800-829-1040, be prepared to provide:
Your name, address, Social Security number, and phone number.
Your employer’s name, address, and phone number.
Dates of employment.
An estimate of your wages and federal income tax withheld (often found on your final pay stub).

The IRS will then contact your employer to request the missing W-2. The IRS will also send you Form 4852, Substitute for Form W-2, along with instructions. If you do not receive the actual W-2 in time to file your tax return, you can use Form 4852 to estimate your wages and withholdings and file it with your tax return.

Addressing an Incorrect W-2

If your W-2 contains errors, such as incorrect wages, an inaccurate Social Security number, or improper withholding, promptly contact your employer. Explain the error to your payroll or human resources department and request a corrected Form W-2c. Employers are responsible for issuing accurate W-2s and correcting mistakes.

The W-2c form corrects inaccuracies in previously submitted W-2 information. Common corrections include changes to:
Employee’s name.
Social Security number.
Wages, tips, or other compensation.
Federal, state, and local income tax withheld.
While there isn’t a strict deadline for employers to issue a W-2c, it is important to correct errors as soon as they are identified for accurate tax reporting.

If your employer does not provide a corrected W-2c in a timely manner, generally by the end of February, you can contact the IRS for guidance. The IRS may send a letter to your employer requesting the corrected form within ten days. If you still cannot obtain a corrected W-2c, you may need to file your tax return with the incorrect information, or use Form 4852 to estimate your figures, and then file an amended return using Form 1040-X once you receive the accurate W-2c.

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