What Can I Do If I Haven’t Received My W-2?

It is common for individuals not to receive their Form W-2 by the time they are ready to file their income taxes. This document is essential for accurately reporting wages earned and taxes withheld throughout the year. Not having your W-2 can cause delays and uncertainty when preparing your tax return. This article outlines steps to resolve this issue and ensure your tax obligations are met.

Contacting Your Employer

The first step when a W-2 has not arrived is to contact your employer. Employers are legally required to furnish W-2 forms to employees by January 31 of the year following the calendar year in which wages were paid. This deadline applies to both mailed and electronic distributions. Wait a week or two after January 31 before taking further action, as mail delivery can be delayed.

When you contact your employer, speak directly with the human resources or payroll department. Verify they have your correct mailing and email addresses on file. Be prepared to provide identifying information: your full name, Social Security Number, dates of employment, and information from your last pay stub. Request a reissued W-2 or an electronic copy. Document all communications, including dates, names of individuals, and discussion details.

Contacting the IRS for Assistance

If you have contacted your employer and still have not received your W-2 by mid-February, seek assistance from the Internal Revenue Service (IRS). The IRS can intervene on your behalf to help obtain the missing document. Contact the IRS by calling their toll-free number, 1-800-829-1040.

When calling, be ready to provide information for their inquiry. This includes your name, current address, Social Security Number, and the dates you were employed. You will also need your employer’s name, address, phone number, and if known, their Employer Identification Number (EIN). The IRS will then contact your employer and request that the missing W-2 be sent to you. They will also send you Form 4852, which you can use if the W-2 does not arrive in time.

Filing Your Tax Return Without a W-2

If your W-2 remains unavailable after contacting both your employer and the IRS, you can still file your tax return using IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your income and the federal taxes withheld when the official W-2 is missing or incorrect. Form 4852 serves as a replacement and is attached to your federal income tax return, such as Form 1040 or 1040-SR.

To complete Form 4852, gather all documentation that provides an estimate of your wages and withholdings. This includes your final pay stub for the tax year, showing year-to-date earnings and deductions. Bank statements showing direct deposits from your employer and any year-end income statements can also help calculate estimated amounts. Estimate federal income tax withheld, Social Security tax withheld, and Medicare tax withheld as precisely as possible. Explain your efforts to obtain the W-2 on the form, detailing when you contacted your employer and the IRS.

What Happens If Your W-2 Arrives After Filing

If you filed your tax return using Form 4852 and then receive your official W-2, compare the information on the received W-2 with the amounts you reported. If the figures for wages and withholdings on the W-2 are identical to what you reported on Form 4852, no further action is necessary. Your tax return is considered accurate as filed.

If the W-2 shows different income or withholding amounts, you will need to amend your tax return. This correction is made using IRS Form 1040-X, “Amended U.S. Individual Income Tax Return.” On Form 1040-X, you will report the original figures, the corrected figures from your W-2, and the resulting differences. File Form 1040-X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later. Electronically filing Form 1040-X is an option for certain tax years.