Do I Have to File All My W2s at the Same Time?
Understand how to successfully complete your tax return even when some income records are delayed or unavailable.
A Form W-2, also known as a Wage and Tax Statement, is a document employers issue to report an employee’s annual wages and withheld federal, state, and local taxes, serving as a foundational record for income tax returns. Accurately reporting all income and withholdings to the Internal Revenue Service (IRS) is a fundamental requirement for all taxpayers. While it might seem necessary to have every W-2 form in hand before filing, established procedures exist for situations where not all W-2s are immediately available, ensuring tax obligations can still be met.
The Role of W2s in Tax Filing
Form W-2 provides a comprehensive summary of an employee’s earnings and contributions for the tax year. It details total wages, tips, and other compensation received from an employer, along with the amounts withheld for federal income tax, Social Security tax, and Medicare tax. These figures are directly used to complete an individual’s income tax return, such as Form 1040. The W-2 confirms income paid and taxes remitted by the employer.
All income earned from employment must be reported on a tax return, regardless of the number of employers. Employers are required by federal law to furnish W-2 forms to their employees by January 31 of each year. This deadline allows employees sufficient time to prepare their tax returns before the typical federal income tax filing deadline, which is April 15. If April 15 falls on a weekend or holiday, the deadline shifts to the next business day.
Addressing Missing or Delayed W2s
If a W-2 form is not received by the January 31 deadline, first contact the employer. Ask them to re-issue the missing form or confirm when it was originally sent. Verify that the employer has your correct mailing address and other relevant personal information on file.
If the employer does not provide the W-2 by the end of February, contact the IRS directly for assistance at 800-829-1040. When contacting the IRS, be prepared to provide your full name, Social Security number, current address, phone number, and employment dates. Also have the employer’s name, address, and phone number readily available. The IRS can then contact the employer on your behalf to request the missing W-2.
If a W-2 cannot be obtained from the employer or through IRS intervention in time for filing, taxpayers can use Form 4852, Substitute for Form W-2. This form allows taxpayers to estimate their wages and withheld taxes based on available records, such as final pay stubs, year-end earnings statements, or bank statements. Form 4852 requires personal information, the employer’s name, address, EIN (if known), and estimated wage and tax amounts. It also requires a detailed explanation of efforts made to obtain the missing W-2. The form is available on the IRS website and must be completed with the best available information.
Filing Your Tax Return When W2s Are Not All Present
Once Form 4852 is completed, it must be submitted with the tax return. This typically involves attaching Form 4852 to a paper Form 1040, as electronic filing may not be supported. Filing with Form 4852 allows taxpayers to meet their filing obligations by the tax deadline, even without the official W-2.
If additional time is needed to gather documents or prepare the tax return, taxpayers can file Form 4868, Application for Automatic Extension of Time to File. This form grants an automatic six-month extension to file, typically pushing the deadline to October 15. An extension to file is not an extension to pay. Any estimated tax liability must still be paid by the original April 15 deadline to avoid penalties and interest charges.
If a taxpayer files using estimated figures (e.g., with Form 4852) and later receives an official W-2 showing different amounts, an amended return may be necessary. This is done by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Form 1040-X corrects previously reported income, deductions, or credits. If the original return was filed electronically, Form 1040-X can often be e-filed; otherwise, it must be mailed. This ensures the IRS has accurate information, preventing future discrepancies or notices.