When Is the W2 Deadline for Employers and Employees?

A Form W-2, Wage and Tax Statement, is a document employers issue to report an employee’s annual wages and the taxes withheld from their paychecks. This form is essential for employees and the Internal Revenue Service (IRS) to accurately prepare federal and state income tax returns, summarizing earnings and deductions for the prior year.

Employer Deadlines for Issuing W-2s

Employers must provide Form W-2 to their employees by January 31 of the year following the tax year. For example, W-2s for the 2024 tax year are due by January 31, 2025. This deadline applies to both mailed and electronic deliveries, provided the employee consents to electronic delivery.

Employers also face the January 31 deadline for submitting Copy A of Form W-2, along with Form W-3 (Transmittal of Wage and Tax Statements), to the Social Security Administration (SSA). While extensions for furnishing W-2s to employees are not automatic, employers can request a 30-day extension to file with the SSA by submitting Form 8809, Application for Extension of Time To File Information Returns, for specific reasons like natural disasters.

Employee Expectations and Actions

Employees should anticipate receiving their Form W-2 by January 31. If the deadline falls on a weekend or legal holiday, the due date shifts to the next business day. Although employers must send the forms by this date, it can take a few additional days for them to arrive, especially if mailed.

If a W-2 has not been received by mid-February, an employee should first contact their employer’s payroll department to confirm the form was sent and verify their mailing address. Should the W-2 still be missing by the end of February or early March, the next step is to contact the IRS directly. The IRS can be reached at 800-829-1040, and employees should be prepared to provide their personal information, dates of employment, and the employer’s details. The IRS will then contact the employer to request the missing W-2 and can issue a Form 4852, Substitute for Form W-2, which allows the employee to estimate wages and withholdings using pay stubs for tax filing purposes.

State W-2 Deadlines

Many states have their own deadlines for W-2 submission to state tax agencies, in addition to federal requirements. While these state deadlines often align with the federal January 31 deadline, variations can exist.

Both employers and employees should consult their specific state’s tax department website for precise information regarding W-2 submission requirements and deadlines. This ensures compliance with all applicable state-level tax regulations.