What Happens If You Forget to File a W-2?

A missing Form W-2, Wage and Tax Statement, is a common concern for taxpayers. This document reports an employee’s annual wages and taxes withheld, and is essential for filing federal and state income tax returns. While a missing W-2 can seem like an obstacle, established procedures exist to help you meet your tax obligations accurately and on time.

Steps to Obtain a Missing W-2

Contact your employer’s payroll or human resources department to request a copy of your missing W-2. Provide your current mailing address, phone number, and the specific tax year. Employers must issue W-2s by January 31st each year, so allow a reasonable time for them to resend it if it was lost or misdirected.

If you still have not received your W-2 by the end of February, contact the Internal Revenue Service (IRS) at 800-829-1040. When you call, provide:
Your full name
Current address
Social Security number
Dates you worked for the employer
Employer’s name, address, and phone number
The IRS can then contact your employer to request the missing W-2.

The IRS can also provide a wage and income transcript, summarizing information from W-2s and other income forms. Request this transcript using Form 4506-T or through your IRS online account. Note that current year wage and income transcripts may not be available until later in the year, possibly as late as May. This delay might prevent you from getting the information by the tax filing deadline, requiring alternative filing methods.

Filing Your Tax Return Without a W-2

If you cannot obtain a W-2 by the tax deadline, you can still file your tax return. This involves estimating your income and taxes withheld, and then using a specific form to report these estimates to the IRS. Gather financial records like your last pay stub, bank statements showing direct deposits, or other pay records. These documents contain year-to-date income and withholding amounts, which serve as the basis for your estimates.

Use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” when a W-2 is missing or incorrect. This form allows you to report estimated wages and withheld federal income, Social Security, and Medicare taxes. Provide your employer’s name, address, and, if known, their Employer Identification Number (EIN). Transfer estimated figures from your pay stubs or other records onto Form 4852.

After completing Form 4852, use these figures to fill out your main tax return, such as Form 1040. File your tax return on time, even with estimated figures, to avoid late filing penalties. There may be delays in processing any refund while the IRS verifies the information. Accurate estimations are important to minimize discrepancies if the actual W-2 is later received.

Submitting Your Tax Return and Form 4852

Once your tax return and Form 4852 are fully prepared with your estimated income and withholding information, the next step is submitting these documents to the IRS. A return filed with Form 4852 cannot be electronically filed, especially if your employer’s EIN is unknown. You will need to print your completed tax return package.

The package should include your primary tax form, such as Form 1040, and the completed Form 4852. Attach Form 4852 to the back of your income tax return, before any other supporting forms or schedules. Mail the entire package to the appropriate IRS mailing address for your region. Consult the IRS website or Form 1040 instructions for the precise mailing address based on your location and payment status.

Keep copies of everything you submit to the IRS for your records, including your completed tax return, Form 4852, and supporting documentation. Filing with Form 4852 may delay processing your return or refund, as the IRS may take additional time to verify the reported information. The IRS might follow up for further verification or clarification.

Amending Your Tax Return After Receiving Your W-2

If you receive your actual W-2 after filing with Form 4852, compare its information with your reported estimates. If discrepancies affect your tax liability or refund, amend your tax return. This ensures your tax records accurately reflect your income and withholdings as reported by your employer to the IRS.

To amend a previously filed federal income tax return, use Form 1040-X, “Amended U.S. Individual Income Tax Return.” This form corrects mistakes or adjusts information on your original return. Before completing Form 1040-X, gather your original tax return, supporting documents, and the new W-2. Compare the actual W-2 figures against your Form 4852 estimates and original return to determine necessary changes.

Form 1040-X requires entering original return figures in Column A, net change in Column B, and correct figures in Column C. Explain the amendment reason in Part III, referencing your W-2 receipt. Attach a copy of the actual W-2 to the completed Form 1040-X. Amended returns are submitted by mail, with processing times often ranging from 8 to 16 weeks. Track your amended return status using the “Where’s My Amended Return?” tool on the IRS website.