When Must Employers Send Out W-2 Forms?

A Form W-2, officially known as the Wage and Tax Statement, is a document employers issue to their employees annually. This form reports an employee’s total wages, tips, and other compensation, along with the federal, state, and local taxes withheld from their pay during the calendar year. Both employees and the Internal Revenue Service (IRS) utilize the W-2 for accurate income reporting and tax filing. The information contained on the W-2 is fundamental for preparing individual income tax returns.

Standard Delivery Deadlines

Employers are generally required to furnish W-2 forms to their employees by January 31 of the year following the tax year. This deadline applies to both physical mail and electronic delivery methods. If January 31 falls on a weekend or a legal holiday, the deadline is extended to the next business day.

The January 31 deadline also applies to employers who must file Copy A of Form W-2 with the Social Security Administration (SSA), along with a summary Form W-3. For employees whose employment ended before the year-end, the employer typically still has until January 31 of the following year to send the W-2. However, if a terminated employee requests their W-2 earlier, the employer must generally provide it within 30 days of the request or the final wage payment, whichever is later, provided there is no reasonable expectation of re-employment within the calendar year. This regulation is found in 26 CFR 31.6051.

Delivery Methods and Receipt

Employers have several acceptable methods for delivering W-2 forms to their employees, primarily traditional mail and electronic delivery. When using traditional mail, employers must ensure the W-2 is properly addressed and postmarked by the January 31 deadline.

Electronic delivery of W-2s is increasingly common. For electronic delivery, employers must obtain affirmative consent from the employee. This consent must be provided electronically in a manner that confirms the employee can access the statement in the electronic format it will be furnished. Employers must also inform employees about the hardware and software requirements needed to access the electronic W-2, as well as procedures for withdrawing consent and updating contact information.

Addressing Missing or Incorrect W-2s

If the January 31 deadline passes and an employee has not received their W-2, or if the received form contains incorrect information, specific steps can be taken to resolve the issue. The initial action should be to contact the employer directly. It is advisable to wait until mid-February to account for potential mailing delays before requesting a missing W-2. When contacting the employer, employees should confirm their mailing address and request a copy or correction.

If the employer is unresponsive or unable to provide the missing or corrected W-2 by the end of February, the next step is to contact the IRS. The IRS can be reached at 800-829-1040, and individuals should be prepared to provide their personal information, the employer’s details, and dates of employment. The IRS will then contact the employer to request the missing form and may also send the employee a Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Should the W-2 still be unavailable by the tax filing deadline, employees can use Form 4852 to estimate their wages and tax withholdings based on their final pay stub or other records. This form acts as a substitute for the official W-2 and can be attached to the tax return. While filing with Form 4852 is an option, it is important to be as accurate as possible to avoid discrepancies with the IRS.