How Do I Get a W-2 for a Deceased Person?

When an individual passes away, their financial affairs must be settled, which includes filing a final income tax return. The Form W-2, Wage and Tax Statement, is needed for this process as it details their earnings and tax withholdings for the year. The responsibility for filing the final return and obtaining the W-2 falls to the executor or administrator of the estate. If no one is formally appointed, a surviving spouse or another personal representative in charge of the property assumes this duty.

Requesting the W-2 from the Former Employer

The most direct method for obtaining a deceased person’s W-2 is to request it from their former employer. Employers are legally obligated to issue a W-2 for the year of an employee’s death, reporting wages paid up to that date. The request should be made by the person legally authorized to manage the deceased’s affairs, such as the court-appointed executor or administrator. A surviving spouse may also be able to make the request, depending on the employer’s policies.

The authorized representative must provide the employer with documentation to prove their authority. This includes a certified copy of the death certificate and a copy of the court-issued document granting legal authority, such as Letters Testamentary or Letters of Administration. Providing these documents confirms to the employer that they are releasing sensitive financial information to the correct individual, protecting both the estate and the company.

A clear, written request sent to the employer’s payroll or human resources department can help expedite the process. To help the employer locate the records, provide the following information:

• The deceased’s full legal name
• Their Social Security Number
• Their employee identification number, if known
• Their last known dates of employment

Obtaining a Wage and Income Transcript from the IRS

If the former employer is unresponsive or cannot be reached, the next step is to request a transcript from the Internal Revenue Service (IRS). While the IRS cannot provide a copy of the W-2, it can provide a Wage and Income Transcript. This document contains data from information returns the IRS has received, such as Forms W-2 and 1099, and serves the same purpose for filing the final tax return.

To begin this process, the authorized representative must complete and submit IRS Form 4506-T, Request for Transcript of Tax Return. The form requires the deceased’s full name, Social Security Number, and their last known address. It is important to use the address from their last filed tax return to ensure the IRS can locate the correct records.

On Form 4506-T, you must check the box for “Wage and Income Transcript” and specify the tax year needed. The authorized representative must sign the form and attach documentation proving their status. This includes a copy of the death certificate and a copy of the Letters Testamentary or other court appointment papers. The completed form and all attachments must be mailed to the IRS address listed in the form’s instructions.

Using Form 4852 as a Last Resort

If a W-2 or an IRS Wage and Income Transcript cannot be obtained before the tax filing deadline, a final option is available. The person filing the final tax return can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows the filer to estimate the deceased’s income and withholdings to file the return on time and should only be used after all other methods have failed.

The most reliable source for completing Form 4852 is the deceased’s final pay stub from the year in question. The pay stub contains the year-to-date figures needed for an accurate estimation, including gross wages, federal income tax withheld, Social Security tax withheld, and Medicare tax withheld.

Form 4852 must be attached to the deceased’s final Form 1040, U.S. Individual Income Tax Return. On the form, you must enter the estimated wage and withholding amounts and explain how you arrived at these figures. The form also requires a description of the steps you took to obtain the actual W-2, which demonstrates a good-faith effort to the IRS.