What are the consequences of not sending out employees' W-2's by January 31st?

Question

I, like many people, have been waiting on my W-2s to come in the mail. Yesterday, 2-03, when I still hadn't received them, I called my former employer. He said he wasn't planning on sending them out and that I would have to come pick it up. I now live out of state and this is going to be an inconvenience for me. Does anyone know the consequences of not meeting the January 31st deadline? Thanks!

Answer 1

You should receive a Form W-2, Wage and Tax Statement, from each of your employers for use in preparing your federal tax return. Employers have until January 31, 2007 to furnish a record of 2006 earnings statement either electronically or in paper form. Allow two weeks for 2006 earning statements mailed from employers via United States Postal Service (USPS).

If you do not receive your Form W-2, contact your employer to inquire if and when the W-2 was mailed. If it was mailed, it may have been returned to your employer because of an incorrect or incomplete address. After contacting your employer, allow a reasonable amount of time for your employer to resend or to issue the W-2.

If you still do not receive your W-2 by February 14th, contact the IRS for assistance at 800-829-1040. When you call, have the following information:

Employer's name, address, city, and state, including zip code.


Your name, address, city and state, including zip code, and Social Security number
If you misplaced your W-2, contact your employer. Your employer can replace the lost form with a “reissued statement.” Be aware that your employer is allowed to charge you a fee for providing you with a new W-2.

You still must file your tax return on time even if you do not receive your Form W-2. If you do not receive the missing information in time to file, you may file you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to the return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified.

If you receive a Form W-2 or W-2C (corrected form) after you have filed your return using Form 4852, and the information differs from what you reported on your return, you must amend your return by filing a Form 1040X, Amended U.S. Individual Income Return
1-800-829-1040

Answer 2

You should remind him that Federal law REQUIRES him to either give them to you or put them in the mail by January 31st. You CANNOT be required to pick them up even if you live next door to your workplace.

Remind him that there is a penalty of $50.00 (maximum of $100,000 per employer) per W2 not given or mailed out by January 31st if he cannot show good cause for a delay. There is a further penalty of $100.00 per W2 form for intentional disregard of the rules with NO maximum penalty.

See this link for more information: http://www.irs.gov/pub/irs-pdf/iw2w3_06.pdf

If he still hasn't sent you your W2 by 2/15/2007, call the IRS. They will investigate the matter. In nearly all cases it only takes one call from the IRS to get a recalcitrant employer off their @$$ and send out the W2s.

The IRS won't take calls for missing W2 forms until 2/15/2007.

Answer 3

They have to have a deadline because employers don't care about employees. The employers would mail them out whenever they felt like it otherwise and many employees would either get a return later than other people, or worse, be late in paying their taxes.

Answer 4

Report employer to IRS. I believe there are penalties involved. Company also will be compelled to mail you a copy at your last known address. Write the company a registered short note, I guarantee they'll respond.

Answer 5

Call the IRS with the employers specific info (name , address , phone etc) and let them handle it.
Your employer is a clueless newbie or something, don't waste any more time with them . . . go straight to the IRS.

http://www.irs.gov/

Answer 6

If I understand the law correctly, it is the employer's responsibility to send the w-2 to you, not the other way around. Turn him into the better business bureau and he will have to pay a fine.