When Should You Receive Your W-2 Form?

A Form W-2, Wage and Tax Statement, is a document that employers issue annually to their employees. This statement summarizes an employee’s total wages earned and the federal, state, and local taxes withheld during the calendar year. It serves as a record for individuals to accurately prepare and file their income tax returns with the Internal Revenue Service (IRS).

When Employers Must Issue W-2s

Employers are required by the IRS to furnish Form W-2 to their employees by January 31st of the year following the calendar year in which wages were paid. For instance, W-2s for the 2024 tax year must be provided by January 31, 2025. If this deadline falls on a weekend or a legal holiday, the due date shifts to the next business day.

Employers typically deliver W-2 forms either by mail or through electronic means. For electronic delivery, an employee must provide consent to receive the form digitally. Employees should ensure their employer has their most current mailing address on file to facilitate timely delivery of this tax document.

What to Do if Your W-2 is Missing

If you have not received your W-2 by the deadline, your first step is to contact your employer’s payroll or human resources department. Request a copy of your W-2 and verify that they have your correct mailing address and other personal information. Providing your name, address, Social Security number, and dates of employment can help them locate your records.

If you still have not received your W-2 by late February, or if your employer is unable to provide it, you can contact the IRS for assistance. The IRS can be reached at 800-829-1040. When you call, be prepared to provide details such as your name, address, Social Security number, the employer’s name, address, phone number, and their Employer Identification Number (EIN) if known.

If you cannot obtain your W-2 after contacting both your employer and the IRS, you may still file your tax return on time using Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and taxes withheld based on other records, such as your final pay stub, bank statements, or other income records. Filing with Form 4852 might lead to processing delays for your tax return and any potential refund while the IRS verifies the information you provided.

Special Situations for W-2 Delivery

Even if employment ended during the year, former employers are still obligated to issue a W-2 form by the January 31st deadline of the following year. This ensures that all wages paid and taxes withheld for the period of employment are accurately reported. The delivery method remains the same as for current employees, typically by mail or electronic consent.

Another specific situation involves receiving a corrected W-2, known as Form W-2c, “Corrected Wage and Tax Statement.” This form is issued by an employer to correct errors on an original W-2, such as incorrect wage amounts or tax withholdings. If you receive a W-2c after you have already filed your tax return, you may need to file an amended return using Form 1040-X to reflect the updated information.