When Should W-2 Forms Be Mailed Out to Employees?
Navigate W-2 delivery timelines, employer compliance, and employee actions for receiving essential tax forms.
A Form W-2, Wage and Tax Statement, is a tax document employers issue to each employee. It details wages earned and income, Social Security, and Medicare taxes withheld. Both employees and tax authorities (IRS and SSA) rely on the W-2 for accurate income reporting and tax verification. It is a foundational document for employees to complete their annual federal and state income tax returns.
The Standard Mailing Deadline
Employers must send W-2 forms to their employees by January 31 of the year following the tax year. For instance, W-2 forms for the 2024 tax year must be furnished by January 31, 2025. This deadline applies whether the employer mails the form or delivers it electronically. If January 31 falls on a weekend or a legal holiday, the deadline shifts to the next business day. This deadline helps ensure employees have sufficient time to prepare their tax returns before the April 15 filing due date.
Special Circumstances for Delivery
While January 31 is the standard deadline, certain situations can affect when a W-2 is provided. If an employee’s employment is terminated before the end of the calendar year, employers are still required to provide the W-2 by January 31 of the following year. Some state practices may require employers to provide the W-2 earlier, often within 30 days of the last payment, or by January 31, whichever is later. This ensures former employees receive their tax information promptly.
Errors discovered on an issued W-2 require the employer to issue a corrected Form W-2c. There isn’t a specific deadline for Form W-2c, but employers should correct errors as soon as they are identified to ensure accurate reporting to the IRS and the affected employee. Employers can apply for an extension to file W-2s with the SSA using Form 8809, but this extension typically does not change the January 31 deadline for furnishing the W-2 to employees.
Employer Filing Obligations and Penalties
Beyond providing W-2s to employees, employers also have a separate obligation to file these forms with the SSA. The deadline for employers to file W-2s with the SSA is also January 31. Employers generally submit all W-2s along with Form W-3, a summary form which consolidates the total wages and tax withholdings for all employees. Form W-3 acts as a transmittal for all W-2s being sent to the SSA.
Employers can file W-2s and Form W-3 electronically or by mail. Failure to meet these filing obligations can result in IRS penalties. Penalties are assessed per form and vary based on how late the forms are filed and whether the errors are unintentional or due to intentional disregard. Penalties for late or incorrect W-2s can range from $60 to $310 per form, depending on the degree of lateness and the size of the business, with higher amounts for intentional disregard.
Steps to Take If Your W-2 Is Missing
If you have not received your W-2 by January 31, take these steps.
Contact Your Employer
First, contact your employer’s payroll or human resources department. Confirm your mailing address and inquire about the status of your W-2, requesting a copy if it has not been sent or was lost in transit. Employers can often provide a duplicate copy quickly.
Contact the IRS
If you do not receive your W-2 or a corrected version by the end of February, contact the IRS for assistance. When you call the IRS, you will need to provide your name, address, phone number, Social Security number, and dates of employment. You should also have your employer’s name, address, phone number, and Employer Identification Number (EIN) if known. The IRS will then contact your employer to request the missing form.
Use Form 4852
If you still do not receive your W-2 in time to file your tax return by the April tax deadline, use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes using information from your last pay stub or other income records. You would then attach Form 4852 to your tax return. 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.