How to Report a Company for Not Sending a W2

A W-2 form, officially known as the Wage and Tax Statement, is a document employers are required to provide to their employees and the Internal Revenue Service (IRS). This form summarizes an employee’s annual wages, tips, and other compensation, along with the federal, state, and local taxes withheld from their paychecks. The information reported on a W-2 is fundamental for accurately preparing and filing individual income tax returns, detailing the income earned and the taxes already paid throughout the year. Without this document, taxpayers face challenges in fulfilling their tax obligations and claiming eligible refunds.

Initial Actions for a Missing W-2

Employers must provide W-2 forms to their employees by January 31st. If this date falls on a weekend or holiday, the deadline shifts to the next business day. After January 31st, allow until mid-February for mail delivery before assuming the W-2 is missing.

If the W-2 has not arrived by mid-February, contact your employer directly. Reach out to the payroll department or human resources, as they issue these documents. When contacting them, confirm the mailing address they have on file to ensure it is correct and up-to-date.

Request a reissued W-2 and inquire about the delivery method, whether by mail or electronically. Some employers offer online portals where employees can access and download their W-2 forms. Also, check less obvious places where the form might have been overlooked, such as spam folders for electronic versions or with household members.

Reporting a Missing W-2 to the IRS

If you cannot get the missing W-2 from your employer by the end of February, contact the IRS. The IRS can assist by contacting the employer on the taxpayer’s behalf to request the missing form. This step is important for ensuring compliance and may prompt the employer to fulfill their obligation.

To report a missing W-2 to the IRS, call their toll-free assistance line at 800-829-1040. Have specific information ready for the IRS representative:
Your full name, current mailing address, Social Security number, and phone number.
Your employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN).
Your dates of employment with that employer.
An estimate of wages earned and federal income tax withheld, which can typically be calculated from pay stubs or your last pay statement.

Upon receiving this information, the IRS will contact the employer to request the missing W-2. The IRS will also send you a copy of Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” along with instructions. This form can be used if the actual W-2 is not received in time to file your tax return.

Filing Your Tax Return Without a W-2

You should file your income tax return by the annual deadline, even if you have not received your W-2 form. The IRS provides Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” for this situation. This form allows you to report your income and tax withholdings when the official W-2 is unavailable.

To complete Form 4852, accurately estimate wages and taxes withheld. Reliable sources for this information are pay stubs, particularly the final pay stub of the year, which provides year-to-date totals. Bank statements showing direct deposits can also help estimate gross wages. The form requires personal details, employer information including their name and address, and the estimated amounts for wages, federal income tax withheld, Social Security tax, Medicare tax, and any state income tax withheld.

Form 4852 is then attached to the Form 1040, the main individual income tax return, when filing. If the employer’s tax identification number (EIN) is not known, electronic filing might not be possible, requiring the return to be mailed. Accuracy in these estimates is important, as the IRS may later compare the information provided on Form 4852 with what the employer eventually reports.

If the official W-2 arrives after you have filed your tax return using Form 4852, compare the information. If there are significant differences between the amounts reported on Form 4852 and the actual W-2, you may need to file an amended tax return. Use Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct any discrepancies and ensure your tax record is accurate.