What Happens If I Forgot a W2 on My Tax Return?

If you are missing your W-2 form, this article provides clear guidance on the steps to take. You can still fulfill your tax obligations accurately.

Obtaining a Missing W-2

If your W-2 is missing, first contact your employer’s payroll or human resources department to request a copy. Confirm they have your current mailing address on file, as this is a common reason for non-receipt. Employers are required to issue W-2s by January 31st each year.

If your employer is unresponsive or unable to provide the W-2 by the end of February, contact the Internal Revenue Service (IRS) for assistance at 800-829-1040. When you call, be prepared to provide:

Your name, address, Social Security number, and phone number.
Your employer’s name, address, phone number, and dates of employment.

The IRS will contact your employer on your behalf and may send you a Form 4852, a substitute for the W-2.

While awaiting a response, gather records detailing your income and taxes withheld. Pay stubs are useful, showing year-to-date wages and withholdings. Bank statements reflecting direct deposits can also help estimate total income. This information is crucial if you need to file without the official W-2.

Filing Without Your W-2

If you cannot obtain your W-2 from your employer or through IRS intervention in time to file, use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to report income and withholding based on your best available information. Accurately estimate your wages, tips, and federal, state, and local taxes withheld, drawing from pay stubs or other financial records.

When completing Form 4852, explain the efforts you made to obtain your missing W-2, including when you contacted your employer and the IRS. Attach Form 4852 to your Form 1040 when you submit your tax return. Electronic filing with Form 4852 is possible if you have your employer’s Employer Identification Number (EIN); otherwise, paper filing is an option.

If you later receive your official W-2 after filing with Form 4852 and the information differs, you may need to amend your return. Use Form 1040-X, Amended U.S. Individual Income Tax Return, to correct discrepancies in income, deductions, or credits. You can file Form 1040-X electronically for recent tax years or by mail within three years from the date you filed your original return or two years from the date you paid the tax, whichever is later.

IRS Actions for Unreported Income

The IRS uses a matching program to compare income on your tax return with information received from employers and other third parties. Employers submit copies of W-2 forms to the IRS. This automated system identifies discrepancies between the income you reported and the income reported by your employer.

If a mismatch is detected, the IRS will send you a Notice CP2000. This notice is a proposal of changes to your tax, payments, or credits based on the discrepancy. The notice details the proposed adjustments and the information the IRS used to determine them.

Upon receiving a CP2000 notice, review it carefully and respond within the specified timeframe, 30 days. You can agree, partially agree, or disagree with the proposed changes, providing supporting documentation if you contest the IRS’s findings.

Failure to respond can lead to the IRS assessing the proposed amount, along with potential penalties and interest. If unreported income leads to an underpayment of tax, an accuracy-related penalty of 20% of the underpayment may apply. Interest accrues on any unpaid tax from the original due date until the balance is paid in full.