When Should I Receive My W-2 and What to Do If Missing?

A W-2 form is an Internal Revenue Service (IRS) tax document employers issue to report an employee’s annual wages and the taxes withheld from their paychecks. It summarizes earnings and deductions for federal, state, and local income taxes, as well as Social Security and Medicare taxes. This document is fundamental for individuals to accurately file their federal and state income tax returns. The W-2 also provides details on certain employer-provided benefits and contributions, such as those to health savings accounts or retirement plans.

Standard Delivery Timeline

Employers are legally required by the IRS to furnish W-2 forms to employees by January 31st each year. If January 31st falls on a weekend or holiday, the deadline shifts to the next business day.

Employers typically deliver W-2 forms via postal mail, ensuring the employee’s most current mailing address is on file. Many employers also offer electronic access through secure online portals. It is advisable for employees to verify their mailing address and contact information with their employer’s payroll or human resources department.

Actions for a Missing W-2

If you have not received your W-2 form by mid-February, your first step should be to contact your employer’s payroll or human resources department. You should confirm that they have your correct mailing address on file and inquire about when the W-2 was issued and the method of delivery. Requesting a re-issuance of the form is a common next action if it appears lost or was never received.

If your employer is unresponsive or unable to provide the W-2 by the end of February, you should contact the IRS directly for assistance. You can call the IRS toll-free at 800-829-1040.

When you call, be prepared to provide your full name, current mailing address, phone number, Social Security number (SSN), and the dates you were employed. You will also need to provide your employer’s name, mailing address, phone number, and their Employer Identification Number (EIN) if you know it. The IRS will then contact your employer to request the missing W-2 and may also send you IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement”.

If you still have not received your W-2 after contacting both your employer and the IRS, and the tax filing deadline (typically April 15th) is approaching, you may use IRS Form 4852. This form allows you to estimate your wages and tax withholdings using information from your final pay stub or other personal records. You will need to explain your efforts to obtain the missing W-2 on this form. Form 4852 should be attached to your income tax return, but returns filed with Form 4852 cannot typically be e-filed and usually require a paper submission. If you later receive your actual W-2 and the information differs from what you reported on Form 4852, you may need to file an amended tax return using Form 1040-X.