Are w2 forms required to be mailed

In the United States, the IRS requires employers to provide W-2 forms to their employees by January 31st of each year. However, the IRS does not require employers to mail the W-2 forms to employees. Instead, employers can provide them in other ways, such as:

1. Hand-delivering them to employees: Employers can hand-deliver the W-2 forms to employees at their workplace or at a designated location.
2. Electronic delivery: Employers can provide W-2 forms electronically to employees who have consented to receive them electronically. This can be done through email, online portals, or other electronic means.
3. Direct deposit: Employers can also provide W-2 forms electronically and deposit the employee's wages directly into their bank account.

However, if an employer chooses to mail W-2 forms to employees, they must ensure that they are mailed by January 31st of each year. The IRS recommends that employers use certified mail, return receipt requested, to prove that the W-2 forms were mailed to employees.

It's worth noting that employers are required to keep a copy of the W-2 forms for their own records and to provide them to the IRS upon request.