Can I Not File a W2? Explaining Tax Filing Requirements

A Form W-2, Wage and Tax Statement, is an informational document employers issue to employees, reporting wages paid and taxes withheld during the calendar year. The question, “Can I not file a W-2?” is a misunderstanding; individuals do not directly “file” the W-2 form. Instead, the W-2’s information is used to prepare and submit a personal income tax return to the Internal Revenue Service (IRS).

Your Tax Filing Requirement

An individual’s obligation to file a federal income tax return depends on several factors. These include gross income, filing status, age, and whether they can be claimed as a dependent by another taxpayer. For the 2024 tax year, for example, a single individual under age 65 generally must file if their gross income is at least $14,600. This threshold increases for those aged 65 or older, with a single filer aged 65 or older having a filing requirement at $16,550. Similarly, married couples filing jointly under age 65 generally must file if their combined gross income is at least $29,200.

Other scenarios also trigger a filing requirement, such as having net earnings from self-employment of $400 or more. This applies to income earned from side jobs or independent contractor work, even if the total gross income is below the standard filing threshold. Individuals who received advance payments of the premium tax credit or owe special taxes, like uncollected Social Security and Medicare taxes, must also file a return. Even if no tax is owed, filing a return can be necessary to claim a refund for taxes already withheld from paychecks or to claim refundable tax credits, such as the Earned Income Tax Credit or the Child Tax Credit. The W-2 form is a summary of earnings and withholdings that facilitates the preparation of the tax return, which is the document submitted to the IRS.

What to Do Without Your W-2

Employers are required to furnish Form W-2 to their employees by January 31st each year. If this deadline passes and you have not received your W-2, the first step is to contact your employer directly. Request a copy of your W-2 to be reissued or inquire about its status.

If, after a reasonable amount of time, your employer does not provide the W-2, you can contact the IRS for assistance. The IRS can reach out to your employer on your behalf to request the form. You will need to provide your employer’s name, address, phone number, and Employer Identification Number (EIN), if known, along with your dates of employment and estimated wages and federal income tax withheld.

As a last resort, if you cannot obtain your W-2, you may still file your tax return by using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to estimate your wages and withheld taxes based on information from your final pay stub or other wage statements. You should retain any records used to prepare Form 4852, as they may be requested by the IRS.

Outcomes of Not Filing a Required Tax Return

Failing to file a required tax return can result in financial consequences. The failure-to-file penalty is 5% of the unpaid taxes for each month or part of a month the return is late, capped at 25% of the unpaid tax. If the return is more than 60 days late, a minimum penalty applies, which is the lesser of $435 (for returns due in 2025) or 100% of the tax owed.

In addition to the failure-to-file penalty, a failure-to-pay penalty may be assessed if taxes are owed. This penalty is 0.5% of the unpaid taxes for each month or part of a month the taxes remain unpaid, also capped at 25% of the unpaid tax. If both penalties apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay penalty, resulting in a combined penalty of 5% per month (4.5% for failure-to-file and 0.5% for failure-to-pay). Interest also accrues on underpayments, calculated daily, and is set at the federal short-term rate plus 3 percentage points, which was 7% for individuals for the first half of 2025.

If a refund is due, failing to file within the statute of limitations, generally three years from the date the return was filed or two years from the date the tax was paid (whichever is later), can result in the forfeiture of that refund. For taxpayers who do not file a required return, the IRS may prepare a Substitute for Return (SFR) using information received from employers and other third parties. An SFR often does not include all eligible deductions, credits, or the most advantageous filing status, potentially leading to a higher tax liability than if the taxpayer had filed their own return.