When Your Employer Must Send You a W2 Form

Your employer must send you a W2 by January 31 of the year after you earned the income

If you worked for an employer during a calendar year and earned at least $600, your employer is required by the Internal Revenue Service (IRS) to send you a W2 form by January 31. This deadline applies whether you still work there or left during the year. The W2 shows your wages, taxes withheld, and other compensation information the IRS uses to match against your tax return.

Your employer must also send a copy to the IRS and to your state tax authority (if your state has income tax) on the same deadline. If your employer misses this date, you have the right to file your taxes without the W2 and report the income yourself — though this creates a mismatch the IRS will eventually notice.

Key Takeaways

Employers must send W2 forms by January 31 for any employee who earned $600 or more in the previous calendar year.
The W2 goes to you, the IRS, and your state tax authority all by the same deadline.
If you do not receive your W2 by early February, contact your employer's payroll department in writing and keep a copy of that request.
If your employer refuses to send a W2 or sends one with wrong information, you can file a complaint with the IRS or your state labor department.
You can file your tax return without the W2 if your employer is late, but you must report the income you earned.

What counts as $600 in earnings

The $600 threshold is based on your gross wages — the total amount your employer paid you before any taxes or deductions. This includes regular hourly pay, salary, bonuses, and taxable fringe benefits like certain health insurance premiums your employer paid on your behalf. It does not matter whether you were full-time, part-time, or seasonal.

If you earned less than $600 from one employer in a year, that employer is not required to send you a W2. However, you may still owe taxes on that income, and you can request a W2 anyway. Some employers issue W2s to all employees regardless of the threshold as a matter of practice.

What to do if you do not receive your W2 by early February

Start by contacting your employer's payroll or human resources department. Send an email or letter asking for the W2 and keep a copy of your request. Give them a few business days to respond — sometimes W2s are delayed in the mail or held up in processing.

If your employer does not respond or says they will not send one, contact the IRS. You can call the IRS at 1-800-829-1040 or file Form 4852 (Substitute for Form W-2) with your tax return. Form 4852 lets you report your income directly to the IRS without the W2. You will need to estimate your federal and state taxes withheld based on your pay stubs or records.

You can also file a wage claim with your state labor department if your employer is deliberately withholding the W2 as retaliation or punishment. This is illegal in most states.

When employers can delay sending a W2

The January 31 deadline is firm, but there are narrow situations where an employer may have a few extra days. If you worked for a company that went out of business or was acquired, the new owner or bankruptcy trustee may need time to locate records. If you worked for a federal contractor and there was a government shutdown, some deadlines shifted.

These situations are rare and do not excuse missing the deadline by weeks or months. If your employer claims a delay is necessary, ask them in writing for a specific date when you will receive the W2, and ask them to confirm they have reported your information to the IRS on time.

Correcting errors on your W2

If you receive your W2 and notice the wages, taxes withheld, or other information is wrong, contact your employer immediately. Ask them to issue a corrected W2, which is called an amended W2 or a W2-c. Your employer must send the corrected version to you, the IRS, and your state by the same deadline as the original — or as soon as they discover the error.

Do not file your tax return using the wrong W2. Wait for the corrected version if possible. If your employer refuses to correct it or you cannot reach them, you can file your return with a note explaining the discrepancy and attach a copy of your pay stubs showing the correct amount. The IRS will contact you if the numbers do not match.

Multiple employers and multiple W2s

If you worked for more than one employer during the year, each one that paid you $600 or more must send you a separate W2. You will receive multiple W2s in the mail, and you must report income from all of them on your tax return. The IRS receives copies of all of them and expects to see them all reported.

If one employer sends their W2 late but others are on time, you can file your return with the W2s you have and amend it later when the late one arrives. However, it is usually better to wait a few weeks into February to file once you have all of them, to avoid having to file an amended return.

W2s for contractors and self-employed work

If you were a contractor or self-employed, your clients or customers are not required to send you a W2. Instead, if a client paid you $600 or more in a year, they may send you a 1099-NEC form instead. The rules and deadlines are different for 1099s — they are due by January 31 as well, but the threshold is $600 and the form itself looks different.

If you are unsure whether you should have received a W2 or a 1099, look at how you were paid and whether taxes were withheld from your paychecks. W2 employees have taxes withheld automatically. Contractors typically receive the full amount and handle their own taxes.

Frequently Asked Questions

Can I file my taxes before I receive my W2?

You can file before receiving your W2 if you use Form 4852 to report your income based on your pay stubs. However, most people wait until they have the actual W2 to avoid errors and the need to file an amended return later. If you file early without the W2, the IRS will match your return against the W2 when it arrives and contact you if there are differences.

What if my employer says they lost my information and cannot send a W2?

An employer cannot refuse to send a W2 because they lost records. They are required to reconstruct the information from payroll, bank records, or other documentation. If they refuse, you can file a complaint with the IRS Criminal Investigation division or your state labor department. You can also file your return using Form 4852 and let the IRS investigate the employer.

Do I need a W2 if I only worked a few weeks?

If you earned $600 or more during those few weeks, yes — your employer must send a W2. If you earned less than $600, your employer is not required to send one, but you can request it anyway. Either way, you must report any income you earned on your tax return.

What happens if my employer sends a W2 with my name spelled wrong or the wrong Social Security number?

Contact your employer and ask them to send a corrected W2 immediately. A wrong name or Social Security number will cause the IRS to reject the W2 when they try to match it to your tax return. The sooner your employer corrects it, the sooner the IRS records will be accurate and you will avoid notices or delays in processing your return.

Can my employer send my W2 electronically instead of by mail?

Yes, if you consent to receiving it electronically. Your employer can email or upload your W2 to a secure portal. However, your employer must still send copies to the IRS and your state by the January 31 deadline. Make sure you keep a copy of any electronic W2 you receive for your records.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.