An employer who misses the January 31 W-2 deadline faces IRS fines starting at $60 per form and rising to $340 per form the longer the delay stretches, and the penalty for an employer not sending a W-2 jumps to $680 per form when the failure is intentional. Willful refusal to furnish a W-2, or furnishing a false one, is also a federal misdemeanor punishable by up to a year in prison. Employees who receive a fraudulent W-2 have a separate right to sue in federal court.
How the Per-Form Penalty Grows With Delay
W-2s are due to employees and to the Social Security Administration by January 31 of the year after wages were paid.1Internal Revenue Service. Employment Tax Due Dates Two parallel sections of the tax code apply: one covers failing to file the return with the government, the other covers failing to furnish the statement to the employee. The dollar amounts are the same under both, and they climb on a schedule tied to how quickly the employer makes it right.2Internal Revenue Service. Information Return Penalties
For returns due in 2026, the per-form penalties are:
- $60 if corrected within 30 days of the deadline
- $130 if corrected after 30 days but by August 1
- $340 if filed after August 1 or not filed at all
- $680 for intentional disregard, with no annual cap
Annual Caps for Large and Small Employers
Because the per-form amounts add up quickly, the IRS caps the total annual penalty, with lower caps for small businesses. A small business here is one with average annual gross receipts of $5 million or less over the three most recent tax years.3Office of the Law Revision Counsel. 26 USC 6721 – Failure to File Correct Information Returns
For 2026 returns, the large-business caps are $683,000 (corrected within 30 days), $2,049,000 (corrected by August 1), and $4,098,500 (after August 1 or not filed). Small-business caps run $239,000, $683,000, and $1,366,000 across the same tiers.
One important detail: the caps apply separately to the filing penalty and the employee-furnishing penalty. An employer who misses both obligations can be hit with the maximum twice.4Internal Revenue Service. Revenue Procedure 2024-40 And the $680 intentional-disregard rate has no ceiling at all. Every unfurnished or unfiled form counts at the full amount no matter how many there are.2Internal Revenue Service. Information Return Penalties
Criminal Charges for Willful Refusal
Beyond civil fines, an employer who willfully fails to furnish a W-2, or who willfully furnishes a false or fraudulent one, commits a federal misdemeanor. Each offense carries a fine of up to $1,000, up to one year in prison, or both. The word that matters is “willfully.” Honest mistakes and processing delays don’t trigger criminal exposure. The statute is aimed at employers who deliberately refuse to issue W-2s or who intentionally falsify them.5Office of the Law Revision Counsel. 26 USC 7204 – Fraudulent Statement or Failure to Furnish Statement to Employee
When an Employee Can Sue
If an employer files a fraudulent W-2 with the IRS, reporting false wages or withholdings, the affected employee can sue in federal court. A successful claim recovers the greater of $5,000 or actual damages caused by the fraudulent filing, plus the cost of the lawsuit and potentially reasonable attorney fees. The claim can be brought regardless of the dollar amount in dispute, so even smaller cases can land in federal court.6Office of the Law Revision Counsel. 26 USC 7434 – Civil Damages for Fraudulent Filing of Information Returns
This remedy is separate from any IRS penalty. The employee pursues it independently, and winning doesn’t depend on whether the IRS has already acted. It applies most clearly when an employer fabricates W-2 data, such as inflating reported income or creating a W-2 for someone who never worked there. A simple late or missing W-2, without falsification, isn’t what this statute is for.
What To Do If Your W-2 Doesn’t Arrive
Start with your employer. Confirm they have your correct mailing address and ask whether the form was sent. Give the mail a few extra days before escalating, since a W-2 postmarked January 31 may not land until the first week of February.
If the end of February passes with no W-2, the IRS recommends contacting them for help. Call 800-829-1040 or visit a Taxpayer Assistance Center in person.7Internal Revenue Service. If You Don’t Get a W-2 or Your W-2 Is Wrong Have your name, address, Social Security number, and phone number ready, along with your employer’s name, address, and phone number, plus an estimate of your total wages and federal tax withheld. The IRS will contact the employer directly and request the missing form on your behalf.8Internal Revenue Service. W-2 – Additional, Incorrect, Lost, Non-Receipt, Omitted
You can also pull a Wage and Income Transcript from the IRS, which shows the W-2 data your employer actually reported. The information is generally available by the first week of February. Request it through your IRS online account or by submitting Form 4506-T.9Internal Revenue Service. Transcript Types for Individuals and Ways to Order Them The transcript isn’t a replacement W-2, but it gives you exact figures to work from.
A missing W-2 doesn’t push back your own filing deadline. If nothing arrives in time, you can file using Form 4852 as a substitute, estimating the figures from your final pay stub for the year.10Internal Revenue Service. About Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R