Federal law mandates that all employers must ensure that employees receive W-2 forms by January 31st. W-2s must be sent regardless the level of an employee's earnings. They can be sent in either paper or digital form.
In addition, employers must file a copy of the W-2 with the IRS. However, it is possible for W-2s to get lost in the mail or to be filed incorrectly. When this occurs, the employee is advised to contact the employer and ask for a new, accurate W-2. If W-2 statements are not received by February 14th, the IRS can be contacted at 1-800-829-1040.