What Do You Do If You Don’t Get Your W-2?
Missing your W-2? Discover clear guidance on how to secure your tax information and file your return accurately, even if it arrives late.
A Form W-2, Wage and Tax Statement, reports your annual wages and the amount of federal, state, and local taxes withheld. This document is essential for preparing and filing your federal income tax return, providing the Internal Revenue Service (IRS) with a summary of your earnings and tax contributions. However, a missing W-2 can complicate the tax filing process.
Initial Steps for a Missing W-2
If you find yourself without a W-2 form, first contact your employer’s payroll or human resources department to inquire about its status. Confirm they have your current mailing address on file, particularly if you have recently moved, as employers are required to issue W-2s by January 31st each year. If a W-2 was mailed on the deadline, it could take a few days to arrive.
If contacting your employer does not resolve the issue, or if the form does not arrive by the end of February, you can seek assistance from the IRS. When contacting the IRS, have specific information ready, including your name, address, Social Security number, and dates of employment. Also provide your employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN). The IRS will then contact your employer to request the missing form and send you a Form 4852, “Substitute for Form W-2, Wage and Tax Statement.”
Filing Your Return Without a W-2
If you do not receive your official W-2 in time to file your tax return, estimate your income and withheld taxes. This estimation can be based on your final pay stub, bank statements, or other financial records detailing your wages and tax deductions. The goal is to recreate the missing W-2 information as accurately as possible.
To file your return, use Form 4852, which serves as a substitute for the missing W-2. This form is available on the IRS website and requires your personal information, the employer’s details, and your estimated income and withholding amounts. You will need to explain the efforts you made to obtain your official W-2 from your employer. Once completed, Form 4852 must be attached to your federal income tax return, such as Form 1040, before submission. While filing with Form 4852 allows you to meet the tax deadline, ensure the information provided is precise, as discrepancies could lead to IRS scrutiny.
Handling a Late-Arriving W-2
Occasionally, your official W-2 may arrive after you have already filed your tax return using Form 4852. If the information on the newly received W-2 differs from your estimates on Form 4852, you may need to amend your previously filed return. This amendment uses Form 1040-X, “Amended U.S. Individual Income Tax Return.”
On Form 1040-X, compare the figures from your official W-2 against what you initially reported and correct any discrepancies. This form allows you to adjust income, deductions, or credits, recalculating your tax liability or refund. While electronic filing for Form 1040-X is now available in many cases, paper filing remains an option. Submit the amended return, along with any necessary supporting documents, to the IRS.