When to Expect and What to Do If Your W-2 Isn’t Received

The W-2 form is an annual tax document, summarizing an employee’s total wages, tips, and other compensation from an employer during the calendar year. It also details federal income tax, social security tax, Medicare tax, and any state or local income taxes withheld. This form is essential for individuals to accurately prepare and file their annual income tax returns with the Internal Revenue Service (IRS) and relevant state or local tax authorities. Its accurate reporting ensures that both employees and tax agencies have a clear record of earnings and tax payments for the year.

Standard Delivery Deadline

Employers must furnish Form W-2, Wage and Tax Statement, to employees by January 31st of the year following wages were paid. This deadline is consistent across the United States, regardless of whether an employee is still actively working for the employer or has since left their employment. For instance, for wages earned in 2024, the W-2 must be provided by January 31, 2025.

If January 31st falls on a weekend or a legal holiday, the deadline shifts to the next business day. Employers commonly deliver W-2 forms via postal mail or secure electronic access through employee portals, if consent is given.

This federal requirement helps ensure employees have the necessary documentation to meet their tax filing obligations, typically due in April.

Understanding Your W-2

The W-2 form is an official record of an individual’s taxable income and taxes withheld for a calendar year. It consolidates compensation, including salaries, wages, tips, bonuses, and other taxable benefits. The form clearly separates gross earnings from federal, state, and local income taxes deducted.

Its primary purpose is to enable individuals to accurately prepare and submit their annual income tax returns. Taxpayers use the information reported on this document to calculate their total income, determine their tax liability, and claim any refunds or pay any additional taxes owed. Without a W-2, accurately reconciling income and withheld taxes can become a complex and challenging task for the taxpayer. It serves as a verification document for the income reported to the IRS.

Steps If You Don’t Receive Your W-2

If you have not received your W-2 form by the standard January 31st deadline, your first action should be to contact your employer’s payroll or human resources department. Verify that your mailing address on file is correct and inquire about the status of your W-2, including whether it was mailed, when, and to what address. Some employers might also offer electronic access to the form, which you can inquire about at this point.

If you have contacted your employer and still have not received your W-2 by mid-February, or if your employer cannot provide it, you should then contact the Internal Revenue Service. You can reach the IRS by calling their toll-free number, typically available on their official website. When contacting the IRS, be prepared to provide specific details such as your employer’s name, address, and phone number, your dates of employment, and an estimate of your wages and the federal income tax withheld.

Should you still not receive your W-2 by the tax filing deadline, which is generally April 15th, you have the option to file Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your income and the taxes withheld based on your pay stubs or other available records. You must make a good-faith effort to accurately estimate these amounts and attach a copy of Form 4852 to your tax return.