When Is Your Employer Supposed to Send W2?

Form W-2, Wage and Tax Statement, reports an employee’s annual wages and the amount of taxes withheld from their paychecks. This document provides the Internal Revenue Service (IRS) with a summary of earnings and contributions. Taxpayers rely on the W-2 to accurately prepare and file their federal, state, and local income tax returns.

The W-2 Delivery Deadline

Employers are legally obligated to furnish employees with their Form W-2 by January 31st following the end of the tax year. This deadline applies to all employers, regardless of business size or structure. If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day. For instance, if January 31st is a Saturday, the employer has until the following Monday to send the forms.

The requirement is for the employer to “furnish” or “send” the W-2 by this date, not for the employee to necessarily receive it by then. This distinction allows for standard mail transit times. Employers can face penalties for failing to meet this deadline, emphasizing their responsibility to issue these forms promptly.

Receiving Your W-2

Employees typically receive their W-2 forms through one of two primary methods. Many employers continue to send the forms via traditional postal mail to the employee’s last known address. Employees should ensure their employer has their most current mailing address on file, updating it with human resources or payroll to prevent delays.

Alternatively, many companies now offer electronic delivery of W-2 forms. This method often involves accessing the document through a secure online portal provided by the employer or their payroll service provider. Electronic delivery typically requires the employee’s explicit consent. Employees should check their payroll system or contact their employer regarding available electronic options.

Actions If Your W-2 Is Not Received

If you have not received your W-2 by mid-February, you should take proactive steps. Your first action should be to contact your employer directly. Provide your employer with your full name, current mailing address, Social Security number, and the dates you were employed. Inquire about when the W-2 was mailed or if it is available electronically.

If contacting your employer does not resolve the issue, or if you still have not received the W-2 by late February, you can reach out to the Internal Revenue Service for assistance. The IRS generally suggests waiting until at least February 15th before contacting them.

When contacting the IRS, be prepared to provide your employer’s name, address, and phone number, their Employer Identification Number (EIN) if known, and the dates you worked for them.

The IRS will also ask for an estimate of your wages and federal income tax withheld. This information can typically be found on your final pay stub for the tax year. The IRS will then contact your employer on your behalf to request the missing W-2.

If you still do not receive your W-2 by the tax filing deadline, you may need to file your tax return using Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Form 4852 allows you to estimate your wages and withheld taxes using information from your pay stubs or other employment records. You should attach this form to your tax return and include an explanation of the efforts you made to obtain your W-2. While Form 4852 is an option, obtaining the actual W-2 form is always preferable, as it contains the most accurate information for tax reporting.