When Should My W-2 Be Ready? What to Do If It’s Late

A Form W-2, the Wage and Tax Statement, summarizes an employee’s annual wages and taxes withheld. It serves as a record for filing federal and state income tax returns. Employers must provide this form, and the information is reported to the Social Security Administration (SSA) and the Internal Revenue Service (IRS). This statement helps taxpayers determine if they are due a refund or owe additional taxes.

Employer Deadline for W-2s

Employers must provide W-2 forms to employees by January 31 of the calendar year following the year wages were paid. This deadline also applies to filing copies with the Social Security Administration. If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day.

This deadline provides employees time to prepare and file their income tax returns before the typical April 15 tax deadline. Employers must meet this timeframe to avoid IRS penalties. Penalties for late W-2s vary, increasing with delay.

How W-2s Are Delivered

W-2 forms are typically delivered in two primary ways. Most commonly, employers mail paper copies to the employee’s last known address. Employees should ensure their employer has their current mailing address on file, especially after a move.

Many employers also offer electronic W-2s through secure online portals. This method often allows earlier access than mailed copies. Federal regulations require employees to provide explicit consent to receive their W-2 solely electronically. Employees who do not consent, or who withdraw consent, must still receive a paper copy.

Steps If You Don’t Receive Your W-2

If you have not received your W-2 by the end of January, wait until mid-February, as mail delivery can sometimes be delayed. If the form is still missing by the end of February, first contact your employer’s payroll or human resources department. Confirm they have your correct mailing address and inquire about when and how the W-2 was sent.

If contacting your employer does not resolve the issue, or if they are unresponsive, you can then reach out to the IRS for assistance. The IRS can be contacted toll-free at 800-829-1040, or you can schedule an appointment at an IRS Taxpayer Assistance Center. When contacting the IRS, be prepared to provide specific information including your name, address, Social Security number, phone number, your employer’s name, address, phone number, and the dates you worked for them. You should also have an estimate of your wages and federal income tax withheld, which can often be found on your last pay stub.

The IRS will contact your employer on your behalf to request the missing W-2 and remind them of their obligations. If you still do not receive your W-2 in time to file your tax return, you may be able to use Form 4852, Substitute for Form W-2. This form allows you to estimate your wages and withheld taxes using information from your pay stubs. If you later receive the actual W-2 and the information differs from what you reported, you may need to file an amended tax return using Form 1040-X.

Correcting W-2 Errors

If your W-2 has incorrect information, address the errors promptly. Common W-2 errors include incorrect employee names, Social Security numbers, addresses, or inaccurate wage and tax withholding amounts.

First, contact your employer’s payroll or human resources department. Explain the specific error and request a corrected W-2, which is issued on Form W-2c, Corrected Wage and Tax Statement. The employer is responsible for issuing this corrected form and submitting the updated information to the Social Security Administration.

If your employer does not provide a corrected W-2c by the end of February, or if attempts to get a correction are unsuccessful, you can contact the IRS at 800-829-1040. The IRS can send a letter to your employer requesting the corrected form within ten days. If you have already filed your tax return with the incorrect W-2 and subsequently receive a W-2c with different information, you will likely need to file an amended tax return using Form 1040-X.