What Do I Do If I Don’t Receive My W-2?

Not receiving your Wage and Tax Statement, Form W-2, can be concerning. This document is a fundamental component for accurately filing your federal income tax return, as it reports your annual wages and the taxes withheld by your employer. The absence of a W-2 can create uncertainty during tax season, but there are clear steps you can take to address this situation and ensure your tax obligations are met.

Contacting Your Employer

Employers are required to furnish Form W-2 to their employees by January 31st each year. If this deadline passes and you have not received your W-2, your first step should be to contact your employer. It is possible the form was mailed but delayed, or that your employer has an incorrect address on file for you.

When you contact your employer, be prepared to provide identifying information. This includes your full name, current mailing address, Social Security number, and the dates you were employed during the tax year. Having your last pay stub is beneficial, as it contains an estimate of your annual wages and the federal, state, and local taxes withheld. You should request a re-issued Form W-2 or, at a minimum, the information needed to complete a substitute form.

Contacting the IRS

If you have contacted your employer and still have not received your W-2 by mid-February, contact the Internal Revenue Service (IRS). The IRS can assist in obtaining the missing document. You can reach the IRS by calling 1-800-829-1040, or by making an appointment at a local IRS Taxpayer Assistance Center.

Before contacting the IRS, gather specific information to expedite the process. You will need your full name, current address, Social Security number, and phone number. Additionally, have your employer’s full name, address, and phone number, and if known, their Employer Identification Number (EIN). Be ready to provide the dates you worked for the employer and an estimate of your wages and federal income tax withheld, which can be found on your final pay stub. The IRS will contact your employer and request they furnish the missing W-2 within ten days, and they will also send you instructions and a copy of Form 4852.

Filing Without Your W-2

If you have exhausted efforts to obtain your W-2 from your employer and the IRS, you can still file your tax return by using Form 4852. This form allows you to report your wages and withheld taxes when the official W-2 is unavailable or incorrect. Accurately complete Form 4852 using the most reliable information available, such as your final pay stub for the tax year.

To complete Form 4852, you will need to provide your personal information, the tax year, and your employer’s name, address, and EIN. You must estimate your gross wages, tips, and other compensation, as well as the federal income tax, Social Security tax, and Medicare tax withheld. This information should be derived from your pay stubs or other employment records. You will also need to explain efforts made to obtain your W-2 from your employer.

Once completed, Form 4852 should be attached to your federal income tax return (Form 1040) when you file. Filing with Form 4852 may result in a delay in processing your tax return and any potential refund, as the IRS may need additional time to validate the information.

After Your W-2 Arrives

Should your actual W-2 arrive after you have already filed your tax return using Form 4852, compare the information on the received W-2 with what you reported on Form 4852. If there are discrepancies that affect your tax liability, such as changes in reported income or withheld taxes, you may need to file an amended tax return.

To amend your tax return, you will use Form 1040-X. This form is used to correct errors or update information on a previously filed tax return. Generally, you must 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. The amended return will reflect the correct figures and explain the changes made.