What Do I Do If My Employer Didn’t Send Me a W-2?

A W-2, or Wage and Tax Statement, is a document employers are required to provide to employees and the Internal Revenue Service (IRS) annually. This form details an employee’s total wages, tips, and other compensation, along with federal, state, and local taxes withheld for the year. It serves as a foundational record for individuals to accurately file their income tax returns, ensuring proper reporting of earnings and tax payments. Without a W-2, determining the correct tax liability or eligible refund can be difficult, making its timely receipt crucial for tax season.

Initial Steps to Obtain Your W-2

Employers are required to send W-2 forms to employees by January 31st each year. If this deadline passes and your W-2 has not arrived, contact your employer. Verify your mailing address with payroll or human resources. An outdated address, especially after a move, is a common reason for a missing W-2.

If your address is correct, inquire with payroll or HR about its status. They can confirm when and how it was sent, or if it was returned. Many employers offer electronic access to W-2s through employee portals; check if this option is available. Keep a detailed record of all communications, including dates, times, and names, as this documentation may be needed later.

While waiting for your W-2, gather your final pay stubs for the tax year. These documents contain wage and withholding information, including federal, Social Security, and Medicare taxes. This information is essential if you need to file your tax return without the official W-2.

Contacting the IRS for Assistance

If you still have not received your W-2 by the end of February after contacting your employer, you can contact the IRS for assistance. The IRS Taxpayer Assistance Line (1-800-829-1040) is the primary contact method. Be prepared to provide specific information when calling to help the IRS investigate.

When contacting the IRS, you will need to provide:

• Your name, current address, phone number, and Social Security number.
• Your employer’s full name, address, phone number, and Employer Identification Number (EIN), if available.
• The dates you were employed with the company.
• An estimate of your wages and federal income tax withheld, ideally from your last pay stub.

The IRS will contact your employer to request the missing W-2. They will also send you Form 4852, Substitute for Form W-2. This form serves as a provisional document for filing your tax return if the official W-2 does not arrive in time.

Filing Your Tax Return Without a W-2

If the tax filing deadline approaches and you still have not received your W-2, even after IRS intervention, you can file your tax return using Form 4852, Substitute for Form W-2. This form allows you to report wages and taxes withheld based on available information, such as pay stubs. Form 4852 ensures you can fulfill tax obligations and avoid penalties for late filing.

To complete Form 4852, enter your personal details (name, address, Social Security number), the tax year, and indicate you have not received a W-2. Provide your employer’s name, address, and Taxpayer Identification Number (TIN), if known. Detail your estimated wages, tips, and other compensation, along with federal, Social Security, Medicare, and state income taxes withheld. This information should be derived from your pay stubs or other reliable records.

Form 4852 requires an explanation of how amounts were determined and your efforts to obtain the missing W-2. Once completed, Form 4852 must be attached to your Form 1040 when you file. While some tax software allows for estimated W-2 information, filing with Form 4852 often necessitates paper filing, especially if the employer’s EIN is unknown. Filing on time, even with a substitute form, prevents potential penalties for late submission.

What Happens If Your W-2 Arrives Later

Your official W-2 may arrive after you have filed your tax return using Form 4852. Compare the information on the actual W-2 with the estimated figures reported on Form 4852. Identify any discrepancies between the two documents.

If the amounts on the actual W-2 differ from what you reported on Form 4852, and these differences affect your tax liability or refund, file an amended tax return. Use Form 1040-X, Amended U.S. Individual Income Tax Return. Form 1040-X allows correction of errors or updates to information on a previously filed return.

Common discrepancies necessitating an amended return include changes in reported income or tax withholdings. The IRS may automatically adjust minor differences. For significant variations, filing Form 1040-X ensures accuracy and can lead to a correct refund or additional tax owed. Retain a copy of your Form 4852 and the actual W-2 for your records.