When Will I Get My W2 and What to Do If It’s Late?

The Form W-2, officially known as the Wage and Tax Statement, is a tax document that employers must prepare for each employee every year. This form details the total wages, tips, and other compensation paid to an employee, along with the federal, state, and local income taxes withheld from their paychecks during the tax year. It also reports Social Security and Medicare taxes withheld, as well as certain employer-provided benefits and contributions to retirement plans or health savings accounts. Employees rely on the W-2 form to accurately file their individual income tax returns with the Internal Revenue Service (IRS) and relevant state tax agencies.

Standard W2 Delivery Timeline

Employers are required by the IRS to furnish W-2 forms to their employees by January 31st of the year following the tax year. For instance, for income earned in 2024, the W-2 should be provided by January 31, 2025. This deadline applies even if an employee is no longer working for the company.

The official IRS deadline remains consistent. If January 31st falls on a weekend or legal holiday, the deadline shifts to the next business day.

How Employers Provide W2s

Employers use two methods to deliver W-2 forms: traditional mail and electronic delivery. For traditional mail, employers send paper copies to the employee’s address on file. Employees should ensure their employer has their current and accurate mailing address to prevent delays or lost forms.

Electronic delivery involves employees accessing their W-2s through a secure online portal provided by their employer or payroll service. To receive a W-2 electronically, employees need to provide consent, confirming they can access the statement in the electronic format it will be provided. Employers must also inform employees of any hardware or software requirements needed to access the electronic form. Emailing a W-2 directly is not considered a secure or legal method of distribution by the IRS.

What to Do If Your W2 Is Late or Missing

If you have not received your W-2 form by the January 31st deadline, first contact your employer directly. Reach out to their payroll or human resources department to inquire about the status of your W-2. Provide your full name, current mailing address, Social Security number, and the dates you were employed.

Ask your employer when and how the W-2 was sent and verify the mailing address they have on file. If your address is incorrect, provide the updated information and request that they reissue the form. Allow a reasonable amount of time for the employer to resend the W-2.

If you still have not received your W-2 by the end of February after contacting your employer, or if your employer is unresponsive, contact the IRS for assistance. You can call the IRS toll-free at 1-800-829-1040 or make an appointment at an IRS Taxpayer Assistance Center. Be prepared to provide your name, address, Social Security number, employment dates, and the employer’s name, address, and phone number. Also, have an estimate of your wages and federal income tax withheld, often found on your final pay stub. The IRS will then contact your employer and request that they furnish the missing W-2 within approximately ten days.

As a last resort, if you cannot obtain your W-2 in time to file your tax return, you may use Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and withheld taxes based on your pay stubs or other financial records. When using Form 4852, you will need to explain why you are using it and detail your attempts to obtain the actual W-2. It is important to file your tax return by the April tax deadline, even if you are using Form 4852. Returns filed with Form 4852 cannot be e-filed and must be mailed, which may delay any refund you are due while the IRS verifies the information.

Correcting an Incorrect W2

Upon receiving your W-2 form, review it carefully for any inaccuracies, such as an incorrect Social Security number, wrong wage amounts, or errors in withheld taxes. If you discover an error, immediately contact your employer’s payroll or human resources department. Explain the specific discrepancy and request that they issue a corrected form.

The employer is responsible for correcting errors on a W-2 and will issue a corrected document called Form W-2c, “Corrected Wage and Tax Statement.” This form will clearly indicate the changes made to the original W-2. If you have already filed your tax return with the incorrect W-2, you may need to file an amended return using Form 1040-X, “Amended U.S. Individual Income Tax Return,” once you receive the W-2c.

It is advisable to wait for the corrected W-2c before filing your original tax return to avoid potential complications and delays in processing. If you filed using Form 4852 for a missing or incorrect W-2 and later receive an accurate W-2 or W-2c with differing information, you must file Form 1040-X to amend your return. Maintaining copies of all forms and correspondence related to W-2 corrections is recommended for your records.