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You figure self-employment tax (SE tax) yourself using Schedule SE (Form 1040). Social Security and Medicare taxes of most wage earners are figured by their employers. Also you can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income.
Quick Answer. According to the Social Security Administration, employers must mail out W-2 forms to employees no later than January 31. If that date falls on a Sunday or a federal holiday, the deadline is extended to the next business day. Continue Reading.