W-2 Deadline 2027: When Are W-2s Due?

If employment ended before December 31, 2026, the employer may give the employee copies any time after it ends, but no later than February 1, 2027. If an employee asks for a W-2, the employer must give the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later.

January 31, 2027 is a Sunday, so the IRS's 2026 W-2 instructions print February 1, 2027 for both steps. That matches the general rule in Publication 1099 (2026):

Monday, February 1, 2027 is not a legal holiday: the IRS's 2027 Publication 509 draft lists the 2027 legal holidays, and the first ones after New Year's Day are Monday, January 18 (Martin Luther King, Jr.) and Monday, February 15 (Washington's Birthday, also called Presidents Day). Presidents Day comes after the W-2 date, so it does not change it. It does move some Form 1099 dates, covered on the 1099 deadline 2027 page.

• Filing with the SSA. The employer may request one 30-day extension on Form 8809 and must request it before the due date, Monday, February 1, 2027. The IRS will only grant it in extraordinary circumstances or catastrophe, such as a natural disaster or a fire that destroys the books and records needed for filing, and no further extension is allowed.
• Employee copies. An extension of the time to furnish W-2s to employees is a separate request on Form 15397, submitted on or before the due date. It is not automatic, and an approved extension is generally no more than 15 days from the due date unless the need for up to a total of 30 days is clearly shown.
• Even with a granted Form 8809 extension, the employee copies are still due Monday, February 1, 2027 unless a Form 15397 extension is approved.

Source: IRS: 2026 General Instructions for Forms W-2 and W-3.

The IRS charges a penalty for each W-2 filed late or incorrectly and a separate one for each employee copy that is late or incorrect. These are the amounts for returns and statements due in 2027, the year these 2026 W-2s are due; the penalty is measured from the due date above. The penalty does not apply to a failure the employer can show was due to reasonable cause and not willful neglect, and an inconsequential error is not counted.

A small business is one with average annual gross receipts of $5 million or less for the 3 most recent tax years. Sources: IRS: Information return penalties and IRS: 2026 General Instructions for Forms W-2 and W-3, which says the amounts apply to filings due after December 31, 2026.

1. Contact the employer and ask for the W-2 or a corrected one.
2. If you have still not received it by the end of February, call the IRS at 800-829-1040. The IRS contacts the employer and sends you Form 4852 with a letter of instructions.
3. If the W-2 does not arrive in time to file, use Form 4852 to complete your return, estimating your wages and the tax withheld.

Source: IRS: Topic no. 154, Form W-2 and Form 1099-R (what to do if incorrect or not received). That IRS page was last reviewed September 24, 2026 and still names the 2026 season date, so use February 1, 2027 for the employer's deadline.

• Tax deadline 2027: filing, extension and W-2 dates
• 1099 deadline 2027: due dates for every 1099 form
• Form W-2G: gambling winnings reporting
• Tax extension deadline 2027
• When does tax season start in 2027?

• IRS: 2026 General Instructions for Forms W-2 and W-3: final 2026 edition, for forms filed in 2027.
• IRS: Publication 1099 (2026), General Instructions for Certain Information Returns: final 2026 edition (the 2026 version of the instructions formerly numbered i1099gi).
• IRS: Publication 509 (2027), Tax Calendars: early release DRAFT; the final 2027 edition was not out on November 7, 2026.
• IRS: Information return penalties: IRS page last reviewed October 30, 2026; table for returns and statements due in 2027.
• IRS: Topic no. 154, Form W-2 and Form 1099-R (what to do if incorrect or not received): IRS page last reviewed September 24, 2026; it still names the 2026 season date.

The February 1, 2027 date is printed in the final 2026 W-2 instructions. The draft Publication 509 for 2027 is only used to confirm the 2027 legal holidays; it is not final, and we will update this page when the final edition replaces it.

When are W-2s due in 2027?

Monday, February 1, 2027. That is the date for giving employees Copies B, C and 2 and for filing Copy A and Form W-3 with the SSA, on paper or electronically, according to the IRS's 2026 General Instructions for Forms W-2 and W-3.

Is the W-2 deadline January 31, 2027?

No. January 31, 2027 is a Sunday. The IRS's 2026 W-2 instructions print February 1, 2027, and Publication 1099 says a due date on a Saturday, Sunday or legal holiday moves to the next day that is not one.

Can an employer get an extension for W-2s?

Not automatically. The IRS grants one 30-day extension to file with the SSA, on Form 8809 filed before the due date, only in extraordinary circumstances or catastrophe, and the employee copies are still due February 1, 2027. A separate request on Form 15397 can extend the time to furnish employee copies, generally by no more than 15 days.

What is the penalty for filing W-2s late in 2027?

For forms due in 2027 the IRS charges $60 per W-2 if the correct form is filed within 30 days of the due date, $130 if it is filed later but by August 1, and $340 after August 1 or if it is not filed, with a separate penalty for late employee copies. Intentional disregard costs at least $690 per form with no maximum.

What if I did not receive my W-2?

Contact your employer first. If you still do not have it by the end of February, call the IRS at 800-829-1040; the IRS will contact the employer and send you Form 4852, which you can use to file with estimated wages and withholding if the W-2 does not arrive in time.

Do W-2s go to the IRS or the SSA?

Copy A of Form W-2 and Form W-3 go to the Social Security Administration, not the IRS. Copies B, C and 2 go to the employee, and Copy 1 goes to your state, city or local tax department if it requires one.