How to File Taxes Without a W2 or Paystub

When the tax filing deadline approaches and you find yourself without a Form W-2 from your employer, it can create uncertainty. Lacking a final paystub can compound the issue, but the Internal Revenue Service (IRS) has established procedures for taxpayers in this situation. Understanding these steps ensures you can file an accurate return on time, even with incomplete documentation, by using a form designed to act as a substitute.

Initial Steps to Obtain Your W-2

Before taking alternative filing measures, you must first make a genuine effort to get your official Form W-2. Employers are legally required to send W-2s to employees by January 31st each year. If you have not received yours by mid-February, contact your employer’s human resources or payroll department to verify they have your correct mailing address and request a copy.

If you cannot get the form from your employer or the company is no longer in business, the next step is to contact the IRS for assistance at 800-829-1040. You will need to provide specific information, including your name, address, Social Security number, and phone number, along with your employer’s full name, address, and phone number. If you know your employer’s Employer Identification Number (EIN), having it available will expedite the process.

The IRS will use this information to contact the employer on your behalf and request the missing form. This formal step is a prerequisite before you can use a substitute form to file your taxes.

Gathering Information to Reconstruct Your Earnings

While you await a resolution from your employer or the IRS, you should begin gathering the financial data needed to reconstruct your income and withholdings. The most useful document for this is your final paystub from the tax year, as it contains year-to-date totals. If you do not have the final paystub, you will need to use other records, like bank statements and previous paystubs, to piece together the information.

You will need to determine the following for the tax year:

• Total gross wages earned from the employer
• Total federal, state, and local income taxes withheld
• Social Security and Medicare taxes withheld (FICA taxes)
• Your employer’s full legal name, mailing address, and Employer Identification Number (EIN)

Bank statements can help establish your gross wages, while previous paystubs can be used to calculate total withholdings for the year. Your employer’s information can often be found on an old paystub or a prior year’s tax return.

Completing Form 4852 Substitute for Form W-2

When you are unable to obtain your W-2 after contacting your employer and the IRS, you must use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This official IRS document serves as a replacement and is attached to your tax return. You can download the most current version of Form 4852 directly from the IRS website.

Filling out Form 4852 requires you to transfer the information you gathered. You will enter your employer’s information and your estimated total wages and amounts withheld for federal, Social Security, and Medicare taxes.

A part of the form, Line 10, asks you to explain how you determined the figures you are reporting. Here, you must describe the basis for your estimates, such as stating that you used your year-to-date final paystub. You must also detail the efforts you made to obtain your Form W-2, including the dates you contacted your employer and the IRS.

How to File Your Return Using Form 4852

Once you have completed Form 4852, the next step is to file your federal tax return with the substitute form attached. Most major tax preparation software platforms support the inclusion of Form 4852. During the e-filing process, the software will prompt you to enter the information from your completed form, and it will electronically attach it to your Form 1040.

If you choose to file a paper return, the process is slightly different. You will complete your Form 1040 using the wage and withholding figures from your Form 4852. After you print your return, you must physically attach a copy of Form 4852, placing it behind your Form 1040.

Correcting Your Return After Filing

Filing with Form 4852 allows you to meet the tax deadline, but your obligation may not end there. If you receive your official Form W-2 from your employer after you have already filed, you must compare the information on the W-2 with the estimates you reported on Form 4852.

If the wages or withholding amounts on the W-2 are different from what you reported, you are required to file an amended tax return. This is done using Form 1040-X, Amended U.S. Individual Income Tax Return. On this form, you will report the figures as you originally filed them and then provide the corrected figures from your W-2. The form calculates whether the changes result in an additional tax liability or a larger refund.

You must attach a copy of the newly received W-2 to your Form 1040-X to ensure the IRS has the most accurate information for your tax record.