Topic:

When Do W-2s Come Out?

February 17, 2026・3 mins read

Updated for Tax Year 2025 (Forms furnished January 2026)

TL;DR

Employers must furnish Form W-2 to employees by January 31 following the end of the tax year. If January 31 falls on a weekend or federal holiday, the deadline moves to the next business day. Delivery may be paper (mailed or hand-delivered) or electronic (with employee consent).
Source: Internal Revenue Service (Instructions for Forms W-2 and W-3)

When do W-2s come out?

Here’s the key-dates timeline for Tax Year 2025 (income earned Jan 1–Dec 31, 2025):

Item	Deadline / Typical Window	Authority
Tax year covered	January 1 – December 31, 2025	IRS
Employer must furnish W-2 to employees	January 31, 2026 (next business day if weekend/holiday)	Internal Revenue Service
Typical employee receipt (mail)	Early–mid February (allow mailing time)	IRS guidance
Typical employee access (e-delivery)	By January 31 (often earlier via payroll portal)	IRS guidance
Employer must file W-2 with SSA	January 31, 2026 (paper or electronic)	Social Security Administration
IRS follow-up date for missing W-2s	Contact IRS after February 14, 2026 if unresolved	Internal Revenue Service

Citation standard used throughout: IRS Instructions for Forms W-2 and W-3; SSA Employer W-2 Filing Instructions.

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What if I didn’t receive my W-2?

Step-by-Step Checklist (Time-Based)

Step 1: Before February 1

Confirm your mailing address and/or payroll portal access.
Check spam folders for e-delivery notices.

Step 2: February 1–February 14

Contact your employer or payroll provider.
Request a reissued copy if mailed to the wrong address.
Verify employment dates and contact info.

Step 3: After February 14

If you still haven’t received it, contact the IRS at 800-829-1040.
Have ready:
- Social Security number (SSN)
- Employer name, address, phone
- Dates of employment
- Estimated wages and withholding (last pay stub)

If your W-2 never arrives in time to file, you may file using Form 4852 (Substitute for Form W-2). Source: Internal Revenue Service

How do I read my W-2?

Below is a compact, extraction-friendly guide.

W-2 Box Reference Table

Box	What It Shows	Common Inclusions / Exclusions	Notes
Box 1	Federal taxable wages	Includes regular wages, bonuses; excludes pre-tax 401(k), HSA, some benefits	Often lower than Boxes 3 & 5
Box 2	Federal income tax withheld	Federal withholding only	Based on W-4 elections
Box 3	Social Security wages	Includes 401(k) deferrals; capped at wage base	Subject to annual wage limit
Box 4	Social Security tax withheld	6.2% up to wage base	Stops at annual cap
Box 5	Medicare wages	Includes 401(k); no wage cap	May include additional Medicare tax
Box 6	Medicare tax withheld	1.45% (+0.9% if high earner)	No cap
Box 12	Coded compensation	401(k) (Code D), HSA (Code W), etc.	Key for reconciliation
Box 13	Checkboxes	Statutory employee, retirement plan, third-party sick pay	Impacts filing
Boxes 15–20	State/local info	State wages & withholding	Varies by jurisdiction

Source: Internal Revenue Service Form W-2 Instructions

Why Box 1 May Differ from Boxes 3 and 5 (Examples)

Example 1: 401(k) Deferral

Salary: $80,000
401(k) pre-tax contribution: $10,000

Box	Amount
Box 1 (Federal wages)	$70,000
Box 3 (Social Security wages)	$80,000
Box 5 (Medicare wages)	$80,000

401(k) contributions reduce federal taxable income (Box 1) but not Social Security or Medicare wages.

Example 2: HSA Contribution

Salary: $60,000
HSA contribution (pre-tax via payroll): $3,000

Box	Amount
Box 1	$57,000
Box 2	$60,000
Box 3	$60,000

Current Social Security Wage Base

Current Social Security wage base: $184,500 for Tax Year 2026

(IRS/SSA update annually; this article is reviewed each January for updates.)

Source: Social Security Administration Wage Base

W-2 vs 1099-NEC vs 1099-MISC — Who Gets Which?

Form	Who Receives It	Typical Deadline
W-2	Employees	January 31
1099-NEC	Independent contractors paid ≥ $600	January 31
1099-MISC	Miscellaneous income (rents, prizes, etc.)	January 31 (recipient)

Do contractors get a W-2?

No. Contractors receive Form 1099-NEC, not a W-2. Source: Internal Revenue Service

Can former employees access W-2s online?

Often yes, if the employer’s payroll system maintains portal access. Otherwise, employers must furnish a copy upon request.

Frequently Asked Questions

When do W-2s come out each year?

By January 31 following the tax year. If that date falls on a weekend or federal holiday, the deadline moves to the next business day. Source: Internal Revenue Service

Can employers send W-2s electronically?

Yes — with employee consent. Source: IRS W-2 Instructions

What if my W-2 is incorrect?

Contact your employer for a Form W-2c (Corrected Wage and Tax Statement).

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