The subject says it all. Every year I get totally frustrated by those companies who seem to intentionally wait until the very end of January to send out their W2s and 1099s. (For those not in the U.S., a W2 is the statement that is sent by employers with salary and tax information for the previous year. These are required to file federal, state, and local tas returns. 1099s are a one-line summary of interest that is paid, such as tax-deductible interest on mortgages.) I know, it's only January 11, but this is something that just aggravates the hell out of me every year. I'm sure it will aggravate me this year even more because I have to wait for no less than a combination of nine W2s and 1099s. From a technical perspective there is no reason why companies that have fully computerized financial systems can't start processing their W2s immediately after the last paycheck of the previous year. Even my wife who is studying to be a CPA confirmed that there is no reason for delay, especially once January 1 hits. (EDIT: with the exception of end-of-year closing, which must be finished first.) Yet so many companies seem to wait until the end of January to bother with it. Since W2s are nothing more than a summary of salary paid and taxes removed, it's not like there is interest being gained into the company's coffers by delaying. Even with the 1099s some companies wait until the last minute to mail them out. Obviously, tax returns (and therefore refunds) cannot be submitted and claimed until all of the W2s and 1099s are received. This is even more annoying for those of us who file electronically because we don't even need the paper that the W2s and 1099s are printed on! They don't get sent in! For families like mine who make sure that a refund is always due, this "unnecessary" waiting until the end of the month is all-the-more infuriating. Sometimes my imagination runs away with me and I can see the financial managers (who just so happen to look like the boss in Dilbert) rubbing their hands, saying "Let's piss everyone off by waiting until the very last minute for no reason whatsoever other than just because we have the power to piss them off." Is there anyone here who by chance works in the financial department of a company that can explain this utterly annoying phenomenon?