Lots of people file their tax returns on January 1. Anyone can buy blank W-2’s, fill them in and attach copies to their returns. W-2’s from employers aren’t available thru SSA until at least mid-February, if then. In the meantime, IRS has mailed or direct deposited millions of dollars of refunds. It’s to “help the people who really need the money” according to the benevolent IRS. Audits are few and far between unless you have done something to rile the White House.
My experience with w-2s. Some larger employers do not send them out until the end of January, although my current employer sends it out shortly after he receives them, so I get that by the middle of January.
1099s almost never arrive before the middle of Feb. and some take until mid March to arrive.