Employers are responsible for mailing all W-2 forms for the previous tax year no later than January 31st, according to the Internal Revenue Service. The IRS suggests contacting the employer first to inquire if and when a W-2 form was mailed. Contact the IRS directly at 1-800-829-1040 if a W-2 form has not been received by February 14th.
All employers who participate in a business and make payments to employees, from whom services rendered, are required to provide a W-2 form. The W-2 form documents all withholding totals, including state and federal income tax, Medicare and Social Security taxes. These totals are what the IRS uses when determining if a refund or payment is due from the employee. If an employer negligently fails to meet the issuance date set forth by the IRS, penalties may apply. These penalties can range from $30 per form up to $100 per form, depending on how late the form is received.
When contacting the IRS about a missing W-2 form, the following information is required to receive assistance: employer's name and address, dates of employment, year-to-date earnings and estimated tax withholding totals for the previous tax year and all pertinent personal information.