When Do W-2s Come Out 2025: Key Filing Dates

W-2 forms for the 2024 tax year must be filed by employers with the SSA by February 1, 2025. Employees should receive their W-2 forms by the same date. Timely filing is crucial to avoid penalties, which can range from $60 to $290 per form, depending on the delay. Employers can request an extension, but it must be filed before the deadline. The W-2 form reports employee earnings and tax withholdings, essential for accurate tax returns. Ensure compliance by preparing forms early and using e-filing options for efficiency.

A large part of complying with the Internal Revenue Service (IRS) and the Social Security Administration (SSA) is about sending tax forms on time. One of the forms you’ll need to submit in 2025 is form W-2. But what’s the deadline, and what happens if you miss it?

Read on to find out when W-2 forms are due in 2025 and the consequences for late submissions.

What is the w-2?

The W-2 is an IRS form that reports your employees’ income and tax withholdings from the previous year. The document is also known as an employee’s wage and tax statement.

What is the purpose of the w-2 form?

The purpose of W-2 forms is to report taxes for your workers, as required by the Federal Insurance Contributions Act (FICA). Your team members use the document to file their tax returns, and the IRS needs it to approve their submissions while tracking their tax obligations.

Components of the w-2 form

Before you send a W-2 to your employees and the SSA, you can’t overlook any of these components:

• Box 1 – The total amount of wages, bonuses, tips, and other forms of compensation paid to your workers
• Box 2 – Federal tax withholdings from the employee’s wage
• Box 3 – Amount of total income (Box 1) subject to Social Security tax
• Box 4 – Social security tax withholdings
• Box 5 – Percentage or amount of pay subject to Medicare tax
• Box 6 – Medicare tax withholdings
• Box 7 – Income tip reported by the employee that’s subject to Social Security Tax
• Box 8 – Other tips paid to the employee (not included in the first box)
• Box 9 – Advance of the Earned Income Tax Credit (EITC), but it should be empty since EITC is no longer available
• Box 10 – Dependent care benefits allocated to the employee
• Box 11 – Amount distributed to the employee from their deferred compensation scheme
• Box 12 – Additional information about the payments from Box 1, including employee contributions to the worker’s 401(k) plan
• Box 13 – Whether the employee’s earnings are subject to Medicare and Social Security taxes but aren’t subject to federal tax withholdings and whether the employee has a retirement plan or any form of sick pay
• Box 14 – Any other amounts not listed in the previous boxes, such as those deducted for tax-deductible union dues or State Disability Insurance taxes (this box is rarely necessary for filing; it’s generally used for informational purposes)
• Box 15 – Your state abbreviation (e.g., KS for Kansas) and state tax ID
• Box 16 – Gross taxable wages earned by the employee in the state (if the person works for you in multiple states, you’ll need to provide information for each one)
• Box 17 – Gross state income tax withholdings for the payments in Box 16
• Box 18- Total wages subject to state, local, or city income taxes
• Box 19 – Total amount of tax withholdings from the employee’s paychecks for state, city, or local income taxes
• Box 20 – The name of the state, city, or locality where the employee pays their taxes

When is the w-2 deadline for employers?

The IRS requires submission of tax documents, such as W-9s and W-4s, every year, which is why filing W-2s is mandatory for employers, no matter the size of their company. But when exactly is the annual deadline for sending your W-2 forms?

What is the irs deadline for employers?

The deadline for handing in W-2 forms is set by the IRS and falls on January 31, 2025. It applies to the 2024 tax year. If the due date falls on a weekend or holiday, the deadline is extended to the next business day.

What are state-specific deadlines for w-2 submission?

In most cases, you need to deliver your W-2 forms to the IRS by January 31, 2025. The due date is the same for electronic and paper filings.

However, there are some exceptions to this rule. Here are the states that allow you to complete your filing process after the said date:

• Iowa – February 15
• Louisiana – February 28
• Missouri – February 28 if you have fewer than 250 employees; if not, the deadline is January 31
• New Jersey – February 15
• New Mexico – February 28

Then there are states that don’t require you to issue W-2 forms at all:

• Alaska – No state income taxes
• California – You report wages and withholdings with form DE 9C
• Florida – No state income taxes
• Nevada – No state income taxes
• New Hampshire – No state income taxes on employees’ income
• New York – You report wages and withholdings with Form NYS-45
• South Dakota – No state income taxes
• Tennessee – No state income taxes on employees’ income
• Texas – No state income taxes
• Washington – No state income taxes
• Wyoming – No state income taxes

W-2 deadlines for upcoming tax years

Understanding the w-2 deadline for employers in 2024 and 2025

The W-2 deadline for employers is January 31 each year for both filing with the Social Security Administration (SSA) and providing copies to employees. For the 2024 tax year, employers must send W-2 forms to employees and the SSA by January 31, 2025. The same deadline applies for the 2025 tax year, meaning forms must be submitted by January 31, 2026.

This deadline is critical because the IRS uses W-2 data to verify employee income and withholding. Missing the deadline can result in penalties starting at $60 per form if filed within 30 days late, increasing to $290 per form for delays beyond 30 days in 2024. Employers should prioritize timely W-2 preparation to avoid these fees.

To meet these deadlines, small business owners can use payroll software like QuickBooks Payroll or Gusto, which automatically generate and file W-2s electronically. Setting reminders for mid-January can also help ensure all employee data is accurate and ready for submission.

How to handle W-2 deadlines for remote and multi-state employees

Employers with remote or multi-state employees must consider additional state-specific deadlines and requirements alongside the federal W-2 deadline. While the federal deadline remains January 31, some states require employers to file W-2s earlier or submit copies to state tax agencies separately.

For example, California requires electronic W-2 filing by January 31, 2025, matching the federal deadline, but New York mandates submission by February 28, 2025, if filing by paper. Employers should check state tax department websites or use payroll platforms like ADP that automatically handle multi-state filings to avoid missing state deadlines.

Staying compliant across states involves maintaining accurate employee address records and understanding local filing rules. Using centralized payroll systems that update with current state laws can simplify this process and reduce the risk of penalties for late or incorrect filings.

What to do if you miss the W-2 deadline

If you miss the W-2 deadline, act quickly to minimize penalties and employee inconvenience. The IRS charges penalties based on how late the forms are filed, starting at $50 per form if corrected within 30 days, and increasing to $280 per form for delays beyond 30 days in 2024.

First, file the W-2 forms electronically with the SSA as soon as possible. Then, provide corrected copies to employees promptly. If you discover errors after filing, submit Form W-2c to correct mistakes. Using the IRS’s Filing Information Returns Electronically (FIRE) system can speed up corrections.

To prevent future missed deadlines, consider automating payroll and tax form preparation with tools like Paychex or Square Payroll. Setting internal deadlines a week before the official deadline can also provide a buffer for review and corrections.

How to file your w-2 on time

Like with any other tax document, you need to ensure you meet the IRS deadline for W-2 forms. To do so, you need to collect the necessary information on time.

How to gather necessary information ahead of time

You can’t hand in a W-2 form on time unless you prepare for the filing by gathering the required information. Rather than do all the work manually, find the data in your accounting software. Most programs offer a detailed overview of your employees’ wages and taxes. Some even incorporate the data into W-2s directly, eliminating the need to calculate the amounts.

Keep these points in mind when filling out individual boxes in your software:

• Box 1: Wages, tips, other compensation
• Box 2: Federal income tax withheld
• Box 3: Social Security wages
• Box 4: Social Security tax withheld
• Box 5: Medicare wages and tips
• Box 6: Medicare tax withheld

• Write all entries in black 12-point Courier font. Machines can’t read italicized, script, and handwritten fonts. Black ink is also incompatible with programs that process W-2 forms.
• Don’t use the dollar symbol and commas. Instead, write down figures using decimal points. Be sure to include the cents portion, and if a number doesn’t need one, write it down in zeroes. Here’s an example of a well-written amount: 15000.50 ($15,500.50 in standard writing).
• Leave boxes that don’t apply to your employees blank. These are usually boxes 9 and 14.
• If you’re sending your forms by mail, don’t fold or cut the pages after printing them. Additionally, avoid stapling W-2s to W-3 forms (which summarize your W2s) together.

If this seems too time-consuming, you can always outsource the job to an accounting firm or any other payroll provider.

Finally, bear in mind that not everyone receives the same copy:

• Copy 1 goes to your state tax authority only.
• Copy 2 goes to your state tax authority and the employee.
• Copy A goes to the SSA.
• Copy B is submitted alongside the worker’s tax returns.
• Copy C goes to the worker for personal records.
• Copy D goes to you for your personal records.

What are the consequences of missing the w-2 deadline?

W-2 forms play a pivotal role in your employees’ tax returns, which is why the IRS has a specific submission deadline that triggers penalties if missed. Most states have a due date, so what happens if you’re late? You face severe penalties.

What are the penalties for late filing?

The penalties for late W-2 submissions vary based on how late you submit the form and your response to IRS warnings. In 2024, penalties start at $50 per form if filed within 30 days of the deadline, increase to $280 per form for submissions later than 30 days but before August 1, and can reach $590 per form if filed after August 1 or if the form is not filed at all.

• If you hand in W-2s within a month after January 31 (or any other deadline in your state), you’ll pay a $50 penalty per form.
• If you submit W-2s once the 30-day window after the initial deadline (January 31, February 15, or February 28) expires and August approaches, you’ll pay $110 per form.
• If you send W-2 in August, you’ll generally pay $290 per form.
• If you don’t submit the forms in August and ignore the warnings by the IRS, SSA, or any other relevant administration, your fee may soar up to $580 per form.

Late submissions aren’t the only situation where the above penalties apply. The IRS can flag you for a fine even if you submit your W-2s on time for several reasons:

• You didn’t provide all the information.
• You submitted physical copies even though you’re required to submit them electronically (enterprises that file at least 250 forms must do so electronically, according to the IRS).
• You reported the wrong tax identification number (TIN) for at least one of your employees.
• You omitted one of the TINs altogether.
• You submitted a W-2 that can’t be loaded by the IRS or SSA software (e.g., you used blue ink and italicized fonts).

What is the impact on employees and business operations?

Financial loss is a direct consequence of not complying with IRS W-2 requirements. However, it might not be the most severe ramifications. If you repeatedly miss deadlines and ignore IRS warnings, the effect on your employees may be even more damaging.

This goes back to the main purpose of W-2s, which is to enable your employees to file federal and state taxes. If you’re the one keeping your team members from submitting tax returns, they won’t think highly of you, to say the least. Staying motivated in such an environment is virtually impossible.

And with an unmotivated workforce, the chances of growing your organization are slim to none. If your employees don’t care about refining your products or services, the customer experience will plummet.

Finally, late or improper W-2 submissions are distracting. The more W-2s you need to re-file, the more time you need to spend away from the strategic activities of being a business owner.

Penalties for late or incorrect W-2 filings

Understanding the penalty structure for late W-2 submissions

The IRS imposes specific penalties for late W-2 filings based on how late the forms are submitted. For 2025 filings, penalties start at $60 per form if filed within 30 days after the deadline, increasing to $120 per form if filed more than 30 days late but before August 1. After August 1 or if not filed at all, the penalty rises to $310 per form. These amounts apply per W-2, so small businesses with many employees can face substantial fines quickly.

For example, a business with 10 employees that files all W-2s 45 days late could owe $1,200 in penalties ($120 x 10 forms). The IRS caps penalties based on the size of the business, but these caps are high enough that most small businesses will reach them only if they have hundreds of employees. Understanding these deadlines is crucial to avoid escalating costs.

To avoid these penalties, businesses should prioritize timely W-2 preparation and filing. Use payroll software like Gusto or QuickBooks Payroll to automate W-2 generation and receive alerts for deadlines. Set calendar reminders for January 31, the typical W-2 deadline, to stay ahead of the IRS timeline.

Consequences of incorrect or incomplete W-2 information

Incorrect or incomplete W-2 forms also trigger penalties separate from late filing fees. The IRS charges $60 per form if errors are corrected within 30 days of the deadline, $120 if corrected by August 1, and $310 if corrected after August 1 or not corrected at all. These penalties apply even if the original form was filed on time but contained mistakes like wrong Social Security numbers or inaccurate wage amounts.

For instance, if a freelancer’s business submits a W-2 with an incorrect employee SSN and corrects it two months after the deadline, the penalty would be $120 for that form. This emphasizes the importance of verifying employee details before submission. Using tools like the Social Security Number Verification Service (SSNVS) can help confirm accuracy and reduce errors.

To minimize the risk of errors, double-check all employee data during payroll processing and consider using software that validates information automatically. Promptly correcting any discovered mistakes can reduce penalties, so act quickly if you identify errors after filing.

How to handle penalties and avoid future issues

If you receive a penalty notice for late or incorrect W-2 filings, respond promptly to the IRS. You can appeal or request penalty abatement if you have a reasonable cause, such as natural disasters or serious illness. The IRS often grants relief for first-time offenders who demonstrate compliance efforts.

For example, a small business owner who missed the deadline due to unexpected illness can submit a written explanation with their penalty appeal. Documentation supporting your claim increases the chances of penalty reduction or waiver. Using the IRS Form 843, Claim for Refund and Request for Abatement, is the official way to request relief.

Prevent future penalties by implementing a checklist for W-2 preparation that includes verifying employee data, scheduling filing deadlines, and using reliable payroll software. Regularly review IRS updates for any changes to deadlines or penalty amounts in 2025 and beyond to keep your business compliant and penalty-free.

State deadlines and variations for W-2 filing

Understanding federal versus state W-2 deadlines

The federal deadline for filing W-2 forms with the Social Security Administration (SSA) is January 31, 2025, for the 2024 tax year. Employers must also provide copies to employees by this date. However, state deadlines for submitting W-2 forms can vary significantly and may not always align with the federal deadline.

Most states require employers to submit W-2 forms by January 31 as well. However, some states have earlier or later deadlines. For example, California and New York follow the federal January 31 deadline, while states like Massachusetts require W-2s by February 28. This variation means small business owners must verify each state’s specific deadline to avoid penalties.

To stay compliant, employers should check their state’s Department of Revenue or equivalent agency website for the exact W-2 filing deadline. Using payroll software like Gusto or QuickBooks Payroll can help automate state-specific filing reminders and submissions, reducing the risk of missing deadlines.

How to handle W-2 filing in multiple states

When your business has employees in multiple states, you must file W-2 forms separately according to each state’s rules. This includes submitting copies to state tax agencies and possibly to local municipalities if applicable. Each state may have unique filing formats, deadlines, and electronic submission requirements.

For example, if you have employees in both Texas and Illinois, you must file W-2s with the Texas Workforce Commission by January 31 and with the Illinois Department of Revenue by the same date. Illinois requires electronic filing if you submit 25 or more forms. Missing these nuances can lead to fines ranging from $50 to $500 per form depending on the state.

To manage multi-state filings efficiently, consider using a payroll provider that supports multi-state tax compliance or a dedicated tax filing service like TaxBandits. These services track state-specific deadlines and help you submit W-2s accurately, saving time and avoiding costly errors.

Exceptions and extensions for W-2 filing deadlines

Some states offer extensions or exceptions for W-2 filing deadlines under certain circumstances. For example, if you file Form 8809 with the IRS, you can request an automatic 30-day extension for federal W-2 filing, but this does not guarantee extensions at the state level. States like New York and California may require separate extension requests.

Additionally, states affected by natural disasters or emergencies sometimes grant deadline extensions. For instance, after severe weather events, the IRS and some states have extended W-2 filing deadlines to ease the burden on employers. Always monitor state announcements for such updates in 2024 and 2025.

To apply for an extension, file the appropriate forms early and keep documentation of your request. Using tax software like TurboTax Business or consulting a CPA can help you navigate these exceptions properly and avoid late-filing penalties.

How to file form w-2 before the deadline

Now that you know why late filings are penalizable and how much you stand to lose if you submit multiple W-2 forms incorrectly, you should learn how to keep this from happening. Whether you’re transmitting the documents electronically or by mail, it’s essential to do so correctly.

What are the electronic and mail filing options?

E-filing a W-2 form is the easiest and most beneficial way to comply with this IRS requirement:

• Speed – If you have all the information in front of you, it shouldn’t take you more than a few seconds to submit a W-2 electronically. The filing portal has a user-friendly interface that eliminates the guesswork associated with this process.
• Security – With e-filings, you don’t need to worry about information loss or theft. There are no couriers or other intermediaries involved. It’s just you and a highly secure submission platform with advanced encryption standards.
• Cost-effective – In-person deliveries can be risky, especially if the courier is unreliable. If they lose your W-2s, it might be difficult to prove they’re responsible for the loss. This may require you to reprint hundreds of documents, and the cost quickly adds up. Electronic filings are a budget-friendly alternative due to their paperless nature.

Take the following steps to submit the document electronically:

1. Visit the SSA Business Services website.
2. Set up an account or log in with your username and password.
3. Upload the wage report for the corresponding employee using the available format.
4. Go back to the homepage.
5. Select “Report Wages to Social Security.”
6. Follow the on-screen prompts to create and file your W-2. You can generate up to 50 forms, all of which can be accessed whenever you need to print a physical copy.

This method of filing is straightforward, but it’s not the end of the world if you make a mistake and catch it before the deadline. You can correct wrong names, SSN mismatches, and other mistakes after the submission.

If you still prefer the old-fashioned way of mailing your W-2 forms, use the following address:

Direct Operations Center
Wilkes-Barre, PA 18769-0001

If it’s a last-minute submission, you’ll need to forward your W-2s to the United States Postal Service (UPS) or Federal Express. The couriers will send the documents to this address:

Direct Operations Center
ATTN: W-2 Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Finally, use this address if you’re submitting the forms via regular mail:

Direct Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

How to request an extension for w-2 filing

If you’re in imminent danger of missing a W-2 filing, don’t hit the panic button just yet. You might be able to request an extension of the deadline.

To do so, you need to file Form 8809 with the IRS. Also known as the Application for Extension of Time to File Information of Returns, this form prolongs the deadline for an additional 30 days if you have a valid concern that you’ll miss it.

But keep in mind that submitting this form doesn’t automatically extend your deadline. You must state the reason for the delay clearly and sign the document under the threat of perjury.

The easiest way to file the form is through the IRS FIRE system. It has a convenient interface that automatically acknowledges whether or not you’ve successfully sent the document.

As for the timing, the earlier you issue the form, the better. Most business owners do so between January 1 and January 31, which is usually when the IRS starts reviewing W-2 forms. If January 31 falls on a federal holiday or weekend, you can hand it the following business day.

What are special circumstances for extensions?

Form 8809 can be your light at the end of the tunnel, but only if the reason you9re late is justified. The IRS recognizes the following developments as valid explanations for being late with your W-2s:

• Natural disasters such as hurricanes, floods, or wildfires
• Death or serious illness of the business owner or key personnel
• Fire or other casualty damage to business records
• Unavoidable absence of the person required to file
• Other circumstances beyond your control, as determined by the IRS

• You suffered a tornado, flood, hurricane, earthquake, or any other natural disaster that destroyed your records, including those relevant to W-2 forms.
• You had a catastrophic event in a federal disaster region that prevented you from resuming your business operations.
• The person who was supposed to file the form had a severe illness, was absent, or died.
• This is your first year of business.
• The payroll provider had a valid reason (e.g., a natural disaster, death, or serious illness) for not providing you with wage/tax information on time.

If you receive a positive response, it’ll be your last chance for a timely submission. You can’t receive a second extension.

What to do if you miss the w-2 deadline

The W-2 deadline is extendable, but only in special circumstances. Chances are, you may not qualify for the extension, increasing the risk of missing the deadline. What should you do if that happens?

How to mitigate penalties and take corrective actions

The most important thing to do when missing a W-2 deadline is to stay calm and start corrective actions immediately. The sooner you do so, the less severe your penalty will be.

For instance, if one of your W-2s was rejected, correct any inaccurate or incomplete information and re-submit it promptly.

• Sending the incorrect form – You can’t use the same W-2 form you submitted in 2023. The 2025 form is slightly different.
• Leaving SSNs blank – Each W-2 requires an employee’s SSN. Forms that leave the box blank will be rejected. When re-filing the document, be sure the SSN contains dashes (e.g., 123-45-6666).
• Entering the wrong employee name – You must use your employee’s full legal name, not their nickname.
• Sending handwritten forms – The SSA and IRS only accept electronic and printed W-2 forms. If you’ve submitted a handwritten form, switch to a digital format immediately.

In some cases, corrective actions might not be necessary. You can file a late W-2 without penalty if you normally meet your tax obligations on time. You must meet these conditions to qualify for this courtesy:

• You have a history of timely filing and payment
• The delay is due to unusual circumstances
• You correct the mistake as soon as possible

• You’ve filed all tax returns on time.
• You have no outstanding balance, or you’ve entered into an IRS installment agreement.
• You haven’t had a single penalty in the last three years.

Key takeaways

• The deadline for handing in W-2 forms for employers is January 31, 2025.
• Some states have different deadlines, such as Missouri, Louisiana, New Mexico (February 28), Iowa, and New Jersey (February 15).
• The penalties for missing a deadline range from $50 to $580 per form.
• You can extend the deadline for an additional 30 days if you state a valid reason for the delay on Form 8809.

Frequently asked questions

Can employers file w-2 forms after the deadline without penalty?

Yes. Employers can file W-2 forms after the deadline without penalties if the IRS has given them a waiver. The most common reason for an exemption is that you suffered a natural disaster that interrupted your operations and kept you from accessing employee records.

What should employees do if they don’t receive their w-2?

If an employee doesn’t receive their W-2, they should first check the software where the employer uploads the forms. If it’s not there, they should consult the owner. If the owner doesn’t provide the documents before the deadline, employees need to inform the IRS about the problem.

Are there different deadlines for electronic and paper filings of form w-2?

No. There aren9t different deadlines for electronic and paper filings of Form W-2. The due date is the same, but it depends on your filing type and state requirements. Typically, the deadlines are:

• January 31 for both electronic and paper filings to the Social Security Administration (SSA)
• February 15 for paper filings to some states
• February 28 for paper filings to other states