When do employers typically give out w-2 / Tax information required to file taxes?

Each employer is different. I've worked at places that had them on our desks when we came back from the New Year break and others that stretched it out to the last possible minute or were perennially late. The IRS does not get involved unless a significant portion of an employer's employees don't have theirs by Feb 15th AND those employees actually report the missing W-2 to the IRS.

Most folks are blissfully unaware of how intensive an operation that the generation of Forms W-2 and 1099 is. It's one thing for a small mom-and-pop operation but many larger employers shut down outside access to the payroll and accounts payable departments during January so that they will not be disturbed as they rush to close out the books for the payroll year and get all of the reports and forms out on time. My security badge at my current employer normally gets me into payroll and AP. We were just notified this week that our access will be terminated for the month of January. If they need any assistance from us, they have to call us and then escort us in and out.

By law, 2009 W-2s should be issued by your employer by February 1, 2010 (usually its January 31st, but in 2010 this falls on a Sunday).

I have seen some employers give them out the first week in January, others wait until the last minute.

By January 15th each year, employers will and should be mailing the w2's

Employers HR or the PayRoll services that does the pay rolls will mail the w2's to each one

as per the last available address on file.

By law, 1/31/2010. Most will aim to do it by the 2nd week of January.

The IRS won't accept tax returns until 1/15/2010.