Can I Use My Last Paystub to File Taxes?

Tax obligations are a yearly responsibility for most individuals, requiring accurate reporting of income and withholdings. Submitting specific documentation to tax authorities is essential. Understanding the proper use of income-related documents ensures compliance and prevents delays.

Key Information on Your Paystub for Tax Purposes

Your last paystub from the year summarizes your earnings and deductions. It details your gross wages, total earnings before deductions. It also itemizes federal income tax withheld, the amount your employer paid to the IRS.

Beyond federal taxes, your paystub shows amounts withheld for Social Security and Medicare taxes, known as FICA taxes. Social Security tax contributes to retirement, disability, and survivor benefits. Medicare tax funds federal health insurance. Both you and your employer contribute to these taxes. You will also see state income tax withheld, if applicable, along with any local taxes.

Many paystubs reflect pre-tax deductions, which reduce your taxable income. Common examples include contributions to retirement plans (e.g., 401(k), 403(b)) and health insurance premiums. These deductions are subtracted from your gross pay before income taxes are calculated. The paystub also provides year-to-date (YTD) totals for all categories, a running tally of earnings and withholdings since the beginning of the year. This YTD information helps estimate annual tax liability and aids financial planning.

Why a Paystub is Not a Filing Document

Despite the detailed financial information on a last paystub, it cannot be submitted to the IRS or state tax authorities for filing your annual income tax return. The IRS mandates Form W-2, Wage and Tax Statement, as the official document for reporting an employee’s wages and withheld taxes. Employers are required to issue a W-2 to each employee by January 31st of the year following the tax year.

The W-2 is a standardized record the employer also sends to the Social Security Administration (SSA) and the IRS. This ensures consistency and allows tax authorities to verify reported income and tax information. A paystub is an internal document for the employee’s information and lacks official status for tax filing.

Filing a tax return using only a paystub can lead to issues, including rejection. Paystubs may lack specific W-2 details, such as the employer’s Employer Identification Number (EIN) or precise categorization of income and tax fields. A final paystub might not reflect year-end adjustments, bonuses, or other payroll corrections included in the official W-2. Any discrepancy between your reported information and what your employer reports to the IRS can delay your refund or trigger an amended return.

Obtaining Your W-2

If you have not received your W-2 by early February, or if it is lost, you can take several steps to obtain it. Contact your employer directly. Reach out to their human resources or payroll department, providing your full name, Social Security Number, and the tax year. Verify your employer has your correct mailing address on file. Employers must keep W-2 records for at least four years and can provide a copy.

If you cannot obtain your W-2 from your employer after a reasonable time, or if the employer is no longer in business, contact the IRS for assistance. The IRS may provide a wage and income transcript, showing data reported by your employer on information returns like the W-2. You can request this transcript online through your IRS online account, by mail using Form 4506-T, or by phone. These transcripts do not include state or local tax information.

If you still lack your W-2 by the tax deadline after diligent efforts, you may file using IRS Form 4852, Substitute for Form W-2. This form allows you to estimate wages and withholdings based on your final paystub. When completing Form 4852, provide employer details, the tax year, and explain efforts made to get your missing W-2. Filing with Form 4852 typically requires a paper submission and may lead to processing delays or a request for an amended return if the actual W-2 differs.