When to Expect Your W-2 From Your Employer

A Form W-2, or Wage and Tax Statement, is provided by employers to employees at the end of each tax year. This form reports total wages earned and the amount of federal, state, and local taxes withheld from an employee’s pay. It also includes information about other compensation, such as benefits and contributions to certain accounts. Employees use the W-2 to prepare and file their federal and state income tax returns. The IRS and Social Security Administration (SSA) also receive copies to verify reported income and tax withholdings.

Standard W-2 Delivery Timeline

Employers must provide employees with their W-2 forms by January 31st of the year following the tax year. For instance, for wages earned in 2024, the W-2 form must be furnished by January 31, 2025. This deadline applies whether forms are mailed or delivered electronically. If January 31st falls on a weekend or holiday, the deadline shifts to the next business day.

When employers mail W-2 forms, January 31st is the postmark deadline, meaning the form must be sent by that date, not necessarily received. Consequently, it can take several additional days for a mailed W-2 to arrive, depending on postal service delivery times. The IRS requires employers to issue these forms so employees have the information needed to file tax returns. This early deadline also assists the IRS in detecting and preventing tax fraud by cross-referencing employer-reported income with employee tax filings.

Electronic W-2 Delivery

Many employers offer electronic W-2 forms, providing faster access than traditional mail. Employees must consent to receive their W-2 electronically, and this consent carries forward for future years unless revoked. Employers offer access to electronic W-2s through a secure payroll portal or a third-party service provider.

Benefits of electronic delivery include immediate access to the form once available, often earlier than mailed copies. This method also reduces the risk of the W-2 being lost, misdirected, or delayed in the postal system. Electronic W-2s can be downloaded, printed, or imported directly into tax preparation software, streamlining the tax filing process and reducing data entry errors.

Steps to Take If Your W-2 Is Delayed

If your W-2 form is not received by the standard delivery deadline, first contact your employer’s payroll or human resources department. Inquire if and when the W-2 was sent and confirm your current mailing address, especially if you have recently moved. The employer can verify if the form was returned due to an incorrect address or issued electronically, and provide access instructions.

After contacting your employer, allow time for them to resend or issue the W-2. If your W-2 is still not received by mid-February, contact the IRS for assistance. When contacting the IRS, provide your name, address, Social Security number, phone number, and your employer’s name, address, phone number, and Employer Identification Number (EIN), if known. Also have an estimate of your wages and federal income tax withheld, typically found on your final pay stub. The IRS will then contact your employer and request the missing W-2.

Obtaining a Substitute W-2

If you have contacted your employer and the IRS but still lack your W-2 to file your tax return, 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 final pay stub or other records. Do not file Form 4852 before the tax filing deadline, typically April 15th, unless necessary.

When completing Form 4852, provide employer details and explain efforts made to obtain your official W-2. Attaching Form 4852 to your tax return may delay refund processing while the IRS verifies information. Keep accurate records of all attempts to obtain your W-2, including dates of contact with your employer and the IRS. If you later receive your official 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.