Who Is Responsible for Providing the W-2 Form?

Form W-2, the Wage and Tax Statement, is a document detailing an employee’s annual earnings and the taxes withheld by their employer. This form reports wages, tips, and other compensation, along with federal, Social Security, and Medicare taxes withheld. It is a foundational document for employees to accurately file their personal income tax returns with the Internal Revenue Service (IRS).

The Employer’s Obligation to Provide Form W-2

The responsibility for providing Form W-2 belongs to the employer who pays an individual’s wages. Federal law mandates that employers send this form to their employees no later than January 31st of the following year. This obligation extends to all individuals who were employed during the year, meaning former employees must also receive a W-2 by the deadline.

In situations where a company uses a staffing agency or a Professional Employer Organization (PEO), the entity that processes payroll and acts as the employer of record is generally responsible for issuing the W-2. If a business closes or is sold, the former owner or the successor company retains the legal duty to provide W-2s to all who were employed during that year.

What to Do if Your W-2 is Missing

If the January 31st deadline passes and you have not received your W-2, first contact your employer directly. It is possible the form was sent to an old address, so verifying your mailing information and requesting a duplicate is the initial step. Many employers also provide secure online portals where employees can download their W-2s.

If your attempts to get the form from your employer are unsuccessful, the next step is to contact the IRS, but not before February 14th. You will need to provide your name, address, Social Security number, your employer’s name and address, employment dates, and an estimate of your earnings and federal income tax withheld from your final pay stub.

After contacting the IRS, you can file your tax return using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your income and withholding based on your available records. Using Form 4852 enables you to file your taxes on time and avoid potential late-filing penalties.

How to Handle an Incorrect W-2

If you discover an error on your W-2, such as an incorrect Social Security number or wage amount, contact your employer’s human resources or payroll department to report the mistake. The employer is then responsible for issuing a corrected form, known as a Form W-2c, Corrected Wage and Tax Statement.

You should wait to receive the Form W-2c before filing your income tax return. Filing with incorrect information can cause processing delays and may require you to file an amended return later.

Independent Contractors and Form 1099-NEC

The requirement to receive a Form W-2 applies only to individuals classified as employees. Independent contractors and self-employed individuals do not receive a W-2 from clients. Instead, they should expect to receive Form 1099-NEC, Nonemployee Compensation.

A business that pays an independent contractor $600 or more for services during the year is required to issue a Form 1099-NEC. This form reports the total compensation paid to you, which you must then report as income on your tax return.