W2 Deadline: Late Penalty For Employer Not Sending W2

The penalty for employers not sending W2 varies, usually between $60-$340 per missed form, depending on when they fail to file. Employers have multiple tax deadlines. With so many dates swirling around, it's a wonder they can keep up at all.

One of those deadlines is the employer's W2 deadline. It's the date to send W-2s to the IRS. The penalty for employer not sending W2 forms can be severe. Employers can now create employee W-2s online easily. However, apart from just W2s, employers can also use a paystub generator to create employee pay stubs online. 

In this article, we’ll explain what to know about the W-2 system. It’ll contain employer deadlines for filing W2 and the penalties for failure. 

When Is the Employer W2 Deadline?

The good news is that the employer W-2 deadline for submitting the forms to employees remains the same every year. It's always January 31st. However, in 2026, January 31st falls on a Saturday. Therefore, this means that it's due on the next business day. Therefore, for the previous tax year 2025, employers are required to file Forms W-2 with the Social Security Administration (SSA) by February 2nd, 2026. This deadline applies to both paper and electronic filings. 

Remember that the W-2 form doesn't need to be in an employee's hands by this date. Employers have to send employees their W-2 by February 2nd. If there's any reason why it cannot be sent by this date, employers need to communicate this to their employees. Although it is an employer's obligation to give employees' forms on time, it is better to let them know when you are behind. 

Staying in the dark increases the chance that they might submit an inquiry to the IRS. More and more employers now provide their W-2s electronically, but employees can request a paper copy. It's their right to do so if they choose. So, employers should be sure they have the facilities to supply them with it.

Read more: Help, I Lost My W2! What Are My Options To File Taxes?

Do You Need To File W-2s With the State?

Yes, in some cases. Each state has unique requirements based on whether it collects income tax and what forms it uses to do so. Employers don't need to submit Form W-2 copies directly to the state tax agency if they employ residents in certain states. These are states with no state income tax or specific filing exemptions, they include: 

• Alaska

• Florida

• Nevada

• New Hampshire

• South Dakota

• Tennessee

• Texas

• Washington

• Wyoming. 

The states either use a specific non-W-2 form or don't collect income tax. 

Also check:If you're a former employee who needs a pay stub, use our pay stub creator to create pay stubs online.

What Is the Penalty for Employer Not Sending W2 on Time?

Failing to submit your W-2s to the IRS comes with a steep fine. The IRS can assess a $60 penalty per W-2 form if it is filed within 30 days of the deadline. If you fail to file within 30 days after the due date and by August 1st, it increases to $130 per W-2. Missing the August 1st deadline means you'll pay $340 per missed form. Penalty for intentional disregard is $680+ per W-2 with no maximum cap.

The maximum fines for small businesses are as follows: 

• 30 days late or less: $239,000 per year.

• 31 days late to August 1st: $683,000 per year.

• After August 1st or not at all: $1,366,000 per year.

A small business is any business with an annual gross of $5 million or less for the previous three tax years. 

The maximum fines for large businesses are as follows:

• 30 Days Late: Approximately $683,000 per year.

• After 30 Days to August 1st: Approximately $2,049,000 per year.

• After August 1st, or Not Filed: Approximately $4,098,500 per year.

These are just the late filing forms. If you file forms incorrectly or send incomplete forms, there are further penalties. Additionally, if you submit a paper version when the IRS requires you to use a digital form, there's a penalty for that, too. 

Note that if you file 10 or more information returns, then the electronic filing is mandatory.

Read more: Do Paychecks Expire? How Long Is A Payroll Check Good For

If I Forgot To File a W2, Can I File It Next Year?

So, what happens if you forget to file a W2?. The answer is that you cannot simply wait until the next tax year. You must file the delinquent form as soon as possible to stop penalties from increasing. 

The IRS will assess the applicable late filing penalties based on how long the form is overdue. It's important to act quickly, contact the IRS if needed. Also, file an amended personal tax return,Form 1040-X, to include the W-2 that was forgotten. However, wait until your original return has been fully processed before filing the 1040-X. 

Can I Sue My Employer for Not Giving Me My W2?

Inaccuracies don't only cause headaches with the IRS, but also with your employees. For example, if the W-2 you filed says you paid an employee $45,000 per year, but you only paid them $35,000, then they can sue you. There is a penalty of $680 per form for intentional disregard, and the IRS imposes no maximum. 

Filing a false document can also mean you may face criminal charges and may pay a huge amount in damages. Therefore, while it's not really common to sue, employees can take legal action if an incorrect W-2 causes them direct financial harm. Let's say it causes a delayed tax refund or IRS fines. The penalty for providing false information is severe.

Employer Not Sending W2? What To Do if Your Employer Didn’t Send You a W-2

If you are an employee facing the issue of an employer not sending w2, you have specific steps to take. First, contact your employer or the human resources department. You can send a letter requesting your form. Verify your address and request the form. If that doesn't work by mid-February, contact the IRS. Call the IRS toll-free number at 1-800-829-1040 for assistance. The IRS will then contact your employer on your behalf. 

You will need to provide your: 

• Name

• Address

• Social Security Number

• Employer's name and address

• Estimate of wages and federal income tax withheld. You can use your last pay stub or final pay stub for year-to-date information

• Dates of your job employment. 

Can You Report Employer for Not Sending W2?

Yes. You can report an employer to the IRS if they fail to send your W-2 tax statement by mid-February. This is in case there's a mail delay or other issues. Also, check the spam folders to see if your W2 is there. If not, report directly to the IRS.

Also check:Our pay stub templates to create accurate pay stubs online.

How To File Your Tax Return Without a Form W-2

If your employer remains unresponsive, you still must file your tax return on time. Use Form 4852 as a substitute. To complete this form, use your final pay stub to estimate your wages, tips, other income, as well as the taxes withheld. File this form with your tax return. 

If you later receive the correct W-2 and the information differs, amend your return using Form 1040-X. This can help prevent taxpayers from being late in filing their tax returns.

Tips To File Form W-2 (And W-3 Tax Forms) Online

Filing your Employer W-2s online is fast and easy. To get started, you need to register your business with the Social Security Administration's (SSA) Business Services Online. Enrolling allows you to verify your employee's Social Security Number (SSN). It keeps both the employer and employee compliant. 

The tool allows you to: 

• Report wages to the SSA

• View name and SSN errors. Check report statuses

• Request an extension for resubmission. 

You must sign in with your Login.gov or ID.me account to gain access to employer services. If you already have any of the accounts, do not create a new one. Use your existing account to access employer services. Start at the BSO Welcome Page, then select "Sign in" or "Create account" in the "Employers" section.

You do have the option to correct forms using the tool. However, the IRS says, "It does not relieve employers of the obligation to provide corrected annual wage statements to employees and state/local jurisdictions."

How Can Employers Avoid Penalties? (W-2 Form Compliance)

Employers should follow these proactive measures to avoid penalties:

1. Establish internal deadlines well ahead of February 2nd. 

2. Use a W-2 form generator or tax software. They ensure that federal income tax withheld and other wages are reported accurately. 

3. File electronically through the SSA's system. 

4. If you anticipate a problem, you can file Form 8809 before the deadline to request a 30-day extension. It has to be for a valid reason. 

5. Verify all employee information, like Social Security numbers and addresses, throughout the tax year to avoid last-minute corrections. It's important to keep good records of all pay stubs and payroll data.

Further reading: How Many Months of Pay Stubs for an Apartment Do I Need?

In Summary

Business owners have a long list of tax deadlines to meet. Missing the W2 deadline comes with a different penalty for employer not sending W2. However, employers can simply avoid paying penalty fees by following deadlines duly. This means they are compliant with the W2 requirements and are ready for the tax season.

Fortunately, employers don't need an expensive accountant to manage W-2s. Our W2 generator calculates the taxes paid and makes them simple to send via email. You can also create your pay stubs with our pay stub maker, and save that time and money, even for independent contractors. When you use the right tools and understand the rules, staying compliant becomes simple. Visit us today!