What Do I Do If My Previous Employer Won’t Send My W-2?
Unsure what to do if your former employer won't send your W-2? Get clear, actionable steps to resolve the issue and file your taxes correctly.
A W-2, or Wage and Tax Statement, is a document employers must issue to employees. It details annual wages and taxes withheld. This form is essential for preparing and filing an income tax return with the Internal Revenue Service (IRS). If you do not receive your W-2, procedures are available to help.
Standard W-2 Delivery and Initial Steps
Employers must send W-2 forms to employees by January 31st. This deadline allows time to prepare tax returns before the April filing deadline. Before assuming your W-2 is missing, confirm your mailing address with your previous employer.
Check spam or junk mail folders if you consented to electronic W-2 delivery, as digital versions can be misdirected. After January 31st, allow 7-10 business days for postal mail. Mail delivery times vary, and a short delay does not indicate a lost form.
Steps to Take When Your W-2 is Missing
If your W-2 has not arrived by mid-February, contact your former employer’s payroll or human resources department. Provide your full legal name, Social Security number, current mailing address, and employment dates. Keep a detailed record of all communications, including dates, names, and discussion summaries.
If your former employer is unresponsive after multiple attempts, contact the IRS for assistance. Before calling the IRS, gather specific information to expedite the process. This includes your former employer’s name, address, phone number, their Employer Identification Number (EIN) if known, and your estimated wages and federal income tax withheld. This estimated information can be found on your final pay stub or other employment records. Once collected, contact the IRS for W-2 assistance.
Filing Your Tax Return Without Your W-2
If you still do not have your W-2 by the tax filing deadline, you can use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows taxpayers to report their wages and withheld taxes when the official W-2 is unavailable. To complete Form 4852, you will need to estimate your gross wages, tips, and other compensation received, along with the estimated federal income tax withheld.
These estimates should be as accurate as possible, relying on information from your last pay stub, bank statements showing direct deposits, or other personal employment records. You must also explain the efforts you made to obtain your W-2 from your employer on Form 4852. Once completed, Form 4852 is attached to your federal income tax return, such as Form 1040, and submitted by the filing deadline.
If you require more time to gather information, you can file for an extension using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This extends the filing deadline, typically by six months, but it does not extend the time to pay any taxes owed.
If the actual W-2 arrives after you have already filed your return using Form 4852, you should compare the figures on the official W-2 with those reported on your Form 4852. If there are any discrepancies between the estimated and actual figures that affect your tax liability, you may need to file an amended return. This is accomplished using Form 1040-X, Amended U.S. Individual Income Tax Return. Filing Form 1040-X corrects any errors or omissions from your original return based on the accurate W-2 information.