What If I Don’t Have My W-2 for Taxes?
Don't have essential income data for tax season? Learn how to compile necessary financial information and confidently meet your annual reporting obligations.
A missing W-2, the Wage and Tax Statement, can be concerning as the tax filing deadline approaches. Employers must issue this document, which summarizes your annual earnings and withheld taxes, by January 31st each year. While it is the primary document for your federal income tax return, a missing W-2 is a common issue with clear solutions.
Seeking Your W-2 From Your Employer and the IRS
Contact your employer directly to resolve a missing W-2. Reach out to their payroll or human resources department as soon as you realize the form is missing, especially after mid-February. Provide your full name, Social Security number, and the specific tax year for the W-2. Confirm they have your current mailing address on file, particularly if you recently moved.
If your employer is unresponsive or unable to provide the W-2 by the end of February, contact the Internal Revenue Service (IRS). Call the IRS at 800-829-1040 for assistance. Before calling, gather your name, address, Social Security number, phone number, dates worked, and your employer’s full name, address, and phone number.
The IRS will contact your employer to request the missing W-2. They will also send you Form 4852, Substitute for Form W-2, Wage and Tax Statement, along with instructions. This form is provided as an option if the original W-2 does not arrive in time for you to file.
Gathering Information to File Without a W-2
If you cannot obtain your W-2 before the tax deadline, you can still file your return by estimating your income and withholdings using other records. Pay stubs are a useful resource, detailing your gross wages, federal income tax withheld, Social Security tax, and Medicare tax for each pay period. Your last pay stub of the year provides year-to-date totals that serve as a strong estimate for your annual income and withheld taxes. Bank statements showing direct deposits can also help confirm your total wages.
When filing without a W-2, you will use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to report your estimated wages and withholdings. To complete Form 4852, you will need to provide your full legal name, current address, and Social Security number on Lines 1-3. On Line 4, you indicate the tax year and confirm you have been unable to obtain a W-2.
The form also requires information about your employer. You will enter your employer’s name, address, and ZIP code on Line 5. If you know your employer’s nine-digit Employer Identification Number (EIN), you should enter it on Line 6; this number is often found on prior W-2s or pay stubs. Lines 7a through 7i are where you enter your estimated wages and taxes withheld, drawing these figures from your pay stubs. This includes gross wages, Social Security wages, Medicare wages and tips, federal income tax withheld, and state and local income tax withheld. You must also explain on Line 10 the efforts you made to obtain your W-2 and how you determined the estimated amounts.
Submitting Your Tax Return and Next Steps
Once you have gathered and completed Form 4852, you can file your tax return. Form 4852 should be attached to your income tax return, Form 1040, before any other supporting schedules. While some tax software may allow you to input Form 4852 information for e-filing, electronic filing usually requires the employer’s EIN. If you do not have the EIN, or if your software does not support e-filing with a substitute W-2, print your completed tax return and Form 4852 and mail them to the IRS.
After filing with Form 4852, the IRS may take longer to process your return. This is because they may need to verify the information with your employer, which can cause delays in receiving any refund. Keep a copy of your filed Form 4852 for your records, as it may be useful later to verify your earnings with the Social Security Administration.
If you later receive your actual W-2 after filing with Form 4852, compare the information on the official W-2 with the estimates you reported. If there are discrepancies, you may need to file an amended tax return using Form 1040-X. This form is used to correct previously filed returns if the new information changes your tax liability or refund.
The standard tax filing deadline for most individual taxpayers is April 15th. If you are unable to file by this date, you can request an automatic six-month extension by filing Form 4868. This extends your filing deadline to October 15th, but it is important to remember that an extension to file is not an extension to pay. Any taxes owed are still due by the original April deadline to avoid penalties and interest.