W2 forms are due to employees by January 31 each year, and employers must file copies with the Social Security Administration by the same date
Your employer is required to send you a W2 form by January 31 for all wages you earned in the previous calendar year. The same January 31 important date applies to the copies your employer files with the Social Security Administration (SSA). If you do not receive your W2 by early February, contact your employer's payroll department — they may have an incorrect mailing address on file.
The IRS also receives a copy of your W2 through the SSA's records. Your employer cannot file their own copy directly with the IRS; the SSA acts as the intermediary. This means the IRS knows about your W2 before you file your tax return, which is why mismatches between your return and your W2 often trigger IRS notices.
Key Takeaways
- Employers must deliver W2 forms to employees by January 31, and file copies with the Social Security Administration by the same date.
- If you do not receive your W2 by early February, contact your employer's payroll or human resources department to verify your mailing address.
- The IRS receives W2 information through the Social Security Administration, so filing your tax return with different wage amounts than your W2 shows will likely trigger an IRS notice.
- If your employer goes out of business or you cannot locate them, you can request a wage and income transcript from the IRS that shows what they reported.
What to do if your employer misses the January 31 important date
If you do not have your W2 by February 15, you have two options: file your tax return without it using a wage and income transcript, or wait for your W2 to arrive. The IRS allows you to file without the physical form if you have the information from another source.
To get a wage and income transcript, visit IRS.gov, call the IRS at 800-829-1040, or mail Form 4506-C to the IRS. The transcript shows all W2 income the IRS has on record for you from your employer. This usually arrives within two weeks if you request it online or by phone, though mail requests take longer. You can then file your return using the transcript data and attach a note explaining that your W2 was delayed.
If you file before your W2 arrives and the amounts match when it does arrive, nothing happens — your return stands as filed. If the amounts differ, the IRS will send you a notice asking you to explain the difference or file an amended return.
When employers can request an extension for filing W2s
Employers can request a filing extension from the IRS, but this does not change the important date for sending W2s to you. Even if an employer has an extension to file with the SSA, they must still deliver your W2 by January 31. The extension only delays when they file with the government, not when they owe you the form.
Extensions are rare and require the employer to show the IRS that they cannot meet the important date due to circumstances beyond their control — not straightforward because they are behind on paperwork. If your employer claims they have an extension, ask them for a copy of the extension letter from the IRS. If they cannot produce one, they are required to send you your W2 on time regardless.
How to handle a W2 that arrives after you have filed
If your W2 arrives after you have already filed your tax return, compare the amounts on the W2 to what you reported on your return. If they match, you do not need to do anything — your return is correct as filed.
If the amounts differ, you will likely receive an IRS notice within a few months. The notice will show the discrepancy and ask you to either agree with the IRS's version or explain why your return was different. If the IRS is correct, you can straightforward agree and pay any tax owed. If you believe your return was correct, you will need to provide documentation — such as pay stubs or a letter from your employer — to support your position.
What happens if you never receive your W2
If you have made multiple attempts to contact your employer and still have not received your W2 by mid-February, you can file a complaint with your state's labor department or the IRS. The IRS has a form specifically for this: Form 211, Complaint Regarding Failure to File Information Returns. You can also call the IRS at 800-829-1040 and explain the situation.
In the meantime, use your wage and income transcript to file your return. The transcript contains the same wage information your employer reported to the SSA, so filing with it protects you from penalties for filing late. Once the IRS investigates your employer's failure to send you a W2, they may impose penalties on the employer, but this does not affect your tax return or your refund.
Frequently Asked Questions
Can I file my tax return before January 31 if I have not received my W2 yet?
No. The IRS will not process returns before W2s are due to arrive. The earliest you can file is usually late January, after most employers have sent W2s. If you file before then, the IRS will reject your return and ask you to resubmit it after January 31.
What if my W2 shows the wrong amount of income?
Contact your employer's payroll department when ready and ask them to issue a corrected W2, called a Form W2-C. Your employer must send you the corrected form and file it with the SSA. If you have already filed your return with the incorrect amount, you will need to file an amended return (Form 1040-X) once you receive the corrected W2.
Do I need to keep my W2 after I file my tax return?
Yes. Keep your W2 for at least three years in case the IRS asks questions about your return. The IRS can audit returns going back three years in most cases, and your W2 is the primary document that proves your income and taxes withheld.
What if I worked for multiple employers in one year?
You will receive a separate W2 from each employer, and each one must arrive by January 31. You report all of them on your tax return. If one employer is late, you can still file using the W2s you have received and a wage and income transcript for the missing one.