When Must an Employee Receive Their W-2 Form?
Understand W-2 deadlines and actions to take if your form is missing. Ensure timely and accurate tax filing.
A Wage and Tax Statement, commonly known as a W-2 form, is an annual document employers provide to their employees. This form details an employee’s gross wages, tips, and other compensation earned during the calendar year, along with federal, state, and local taxes withheld. The W-2 form is necessary for employees when preparing and filing their annual income tax returns, as it provides income and withholding information for the Internal Revenue Service (IRS). Without an accurate W-2, an employee cannot properly calculate their tax liability or claim any refund due.
Understanding the Standard Deadline
Employers must provide employees with their W-2 forms by January 31st following the tax year. For instance, W-2 forms for the 2024 tax year must be sent to employees by January 31, 2025. This deadline applies to both mailing and electronic delivery of the forms.
If January 31st falls on a weekend or a legal holiday, the deadline automatically shifts to the next business day. Employers are considered compliant if they mail the W-2 on or before January 31st, provided the employee’s mailing address is accurate and the form is delivered within two weeks of its send date.
Steps If Your W-2 Is Missing
If you have not received your W-2 form by the January 31st deadline, first contact your employer directly. Speak with your payroll or human resources department to confirm your mailing address and inquire about the W-2’s status. Often, an address discrepancy or a slight delay in mail delivery can cause a missing form.
If contacting your employer does not resolve the issue and you still have not received your W-2 by mid-February, you should then contact the IRS for assistance. You can call the IRS at 1-800-829-1040, providing them with your name, address, Social Security number, and the employer’s name, address, and phone number, if known. The IRS will then contact your employer on your behalf and may send you Form 4852.
Should your W-2 still be unavailable 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.” This form allows you to report your estimated wages and withheld taxes based on your pay stubs or other financial records. When completing Form 4852, you will need to explain how you determined the amounts and describe the efforts you made to obtain your missing W-2 from your employer.