When Should My W-2 Form Be Mailed Out?

A W-2 form is a document employers must issue to employees and the Social Security Administration (SSA) each year. This form reports an employee’s annual wages and the amount of taxes withheld from their paycheck. The W-2 is essential for individuals preparing and filing federal and state income tax returns, as it provides the necessary information to accurately report income and credits.

Employer Mailing Deadline

Employers are required by the Internal Revenue Service (IRS) to send W-2 forms to their employees by January 31 following the year wages were paid. This is a postmark deadline, meaning forms must be mailed by this date, not necessarily received. If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day.

However, factors can cause employers to mail forms later. An outdated mailing address is a common reason for delays. Termination of employment or processing times for smaller businesses can also contribute to delays.

Receiving Your W-2

Employees typically receive their W-2 forms through postal mail after the January 31 deadline. Arrival times vary based on postal service delivery, usually taking a few days to a week. Ensuring your employer has your current mailing address is important to prevent delivery issues.

Many employers now offer electronic W-2 delivery for faster access. To receive a W-2 electronically, employees must provide their consent, as IRS regulations require. Electronic access is often provided through a secure online portal or email, allowing employees to download and print forms directly.

Actions to Take If Not Received

If you have not received your W-2 form by mid-February, allowing sufficient time for postal delivery, take specific steps. First, contact your employer’s payroll or human resources department. Confirm your mailing address on file is correct and inquire about the W-2’s status, asking if and when it was mailed.

If your employer cannot provide your W-2 or a satisfactory explanation by late February or early March, you can contact the IRS for assistance. When contacting the IRS, you will need to provide specific information, including:
Your employer’s name, address, and Employer Identification Number (EIN).
Your name, address, Social Security Number (SSN), and dates of employment.
An estimate of your wages and federal income tax withheld.

Should your W-2 remain 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 estimated wages and withheld taxes based on available information, such as final pay stubs. It is important to make the most accurate estimates possible when using Form 4852.