When Will W-2s Be Sent Out and What to Do If Late

A W-2 form, or Wage and Tax Statement, is a document employers must provide to employees and the Social Security Administration (SSA) annually. It reports an employee’s annual wages and the amount of federal, state, and other taxes withheld from their paychecks. This form is a foundational document for filing individual income tax returns, as it verifies income earned and taxes already paid, which helps determine any refund or tax liability.

Employer Deadline for Issuance

Employers must furnish employees with their W-2 forms by January 31 of the year following the tax year for which wages were paid. For instance, W-2s for 2024 wages must be sent by January 31, 2025. If January 31 falls on a weekend or holiday, the deadline shifts to the next business day.

This deadline also applies to employers filing Copy A of the W-2 form with the Social Security Administration, along with Form W-3, Transmittal of Wage and Tax Statements. Employers face potential penalties from the Internal Revenue Service (IRS) for late filing. Penalties increase for significant delays or intentional disregard.

Receiving Your W-2

Employees commonly receive their W-2 forms through postal mail, sent to the address on file. Ensure your mailing address is current with your employer, especially if you have moved. Electronic delivery, often through an online payroll portal, is another common method.

For electronic delivery, employers must obtain an employee’s explicit consent, either electronically or in writing. This consent confirms the employee can access the electronic statement and understands they will not receive a paper copy unless they withdraw consent. Employers must also inform employees about the hardware and software needed to access the form, and provide clear instructions for retrieving it.

What to Do If Your W-2 Is Missing

If you have not received your W-2 form by the end of January, the first step is to contact your employer’s payroll or human resources department. You should confirm they have your correct mailing address and inquire about when the form was sent or if an electronic copy is available. If your employer mailed the W-2 on January 31, it may take a few additional days for it to arrive.

If, after contacting your employer, you still have not received your W-2 by mid-February or the end of February, you can contact the IRS for assistance. When contacting the IRS, you will need to provide:
Your full name, current address, phone number, and Social Security number.
Your employer’s name, address, phone number, and Employer Identification Number (EIN) if known.
Dates you worked for them.
An estimate of your wages and taxes withheld, which can often be found on your final pay stub.

The IRS will contact your employer to request the missing W-2 on your behalf and will also send you a copy of Form 4852, Substitute for Form W-2, Wage and Tax Statement, along with instructions. This form allows you to estimate your wages and taxes withheld using information from your pay stubs if you need to file your tax return without the actual W-2. While Form 4852 enables timely filing, it is important to note that using it may delay the processing of your refund while the IRS verifies the information.