I Forgot to File a W2: What Should I Do Now?

Forgetting to include a W-2 form when filing a tax return is a common, fixable issue. The Internal Revenue Service (IRS) provides clear procedures for resolving such oversights. This article guides you through the steps to correct your tax filing by obtaining the necessary information and amending your original tax return to accurately report all income and withholdings.

Obtaining Your W-2 Information

If you find yourself without a W-2 form, the first step is to acquire the necessary information to accurately report your wages and taxes withheld. Begin by contacting your employer’s payroll department, as they are typically the quickest source for a duplicate W-2. When reaching out, be prepared to provide your name, Social Security number, and the tax year for which you need the form.

Should your employer be unresponsive or unable to provide the W-2 in a timely manner, you have alternative options through the IRS. You can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to estimate your wage and tax information. This form requires details such as your employer’s name, address, and an estimate of your wages and federal income tax withheld, which can often be found on your final pay stub for the tax year. If you still cannot obtain the W-2 information, you can contact the IRS directly for assistance, and they may contact your employer on your behalf.

Preparing to Amend Your Return

To correct a tax return after discovering a missing W-2, file an amended return using Form 1040-X, “Amended U.S. Individual Income Tax Return.” This form is used to make corrections to a previously filed Form 1040, 1040-SR, or 1040-NR. Before completing Form 1040-X, gather your original tax return, the newly obtained W-2, and any other relevant tax documents.

Form 1040-X requires reporting figures in three columns: original amounts, net change, and corrected amounts. The W-2 information, such as wages and federal income tax withheld, will impact these corrected figures. You must also provide a clear explanation in Part III of the form for the changes, such as including a previously omitted W-2. Generally, you have three years from the date you filed your original return or two years from the date you paid the tax, whichever is later, to file Form 1040-X for a refund.

Amending and Submitting Your Return

Once you have gathered all necessary documents, completing Form 1040-X involves transferring your original tax return figures into Column A. Then, incorporate the information from your W-2 to calculate the corrected amounts for wages, withholdings, and any other affected tax items, placing these new figures in Column C. The difference between Column A and Column C will be entered in Column B, indicating the net change. Attach a copy of the previously unfiled W-2 to the amended return.

After completing the form, you must sign and date it, as an unsigned form is invalid and can delay processing. Form 1040-X must generally be mailed to the IRS, and the correct mailing address depends on your location and whether you are enclosing a payment. Current year and two prior years’ amended returns can also be filed electronically using tax software. If you owe additional tax, you can pay using various methods, including IRS Direct Pay. If a refund is due, it will be issued after the IRS processes your amended return.

Understanding IRS Correspondence

After submitting your amended return, understand typical processing times and potential IRS correspondence. Amended returns generally take between 8 to 16 weeks to process. You can track the status of your Form 1040-X using the “Where’s My Amended Return?” online tool or by calling the IRS, typically three weeks after submission.

In some cases, the IRS may send a notice if discrepancies are found between your reported income and information received from third parties, such as employers. For instance, a CP2000 notice indicates underreported income and proposes changes to your tax return, potentially resulting in additional tax, penalties, and interest. Penalties, such as the failure-to-pay penalty, accrue at 0.5% of the unpaid tax per month, up to 25%. Interest is also charged on unpaid tax from the original due date until the payment date, with rates that fluctuate quarterly. If you receive such a notice, review it carefully and respond with supporting documentation, and you may be able to request penalty abatement for reasonable cause. Keep copies of all submitted forms and correspondence for your records.