What If My Old Employer Doesn’t Give Me a W-2?

A W-2 form, or Wage and Tax Statement, reports annual wages and taxes withheld for federal, state, and local income taxes. This form is essential for accurately preparing and filing tax returns with the Internal Revenue Service (IRS) and state agencies. Employers must send W-2 forms to employees by January 31st each year. If your W-2 from a former employer has not arrived, understanding the steps to take is important. This guide outlines how to navigate the tax filing process without your official W-2.

Initial Efforts to Get Your W-2

If your W-2 form has not arrived by the end of January, your first step should be to check your personal records. Confirm that your former employer has your current mailing address, as a common reason for a missing W-2 is an outdated address. Contact the payroll or human resources department of your former employer directly to request a copy of the missing form and verify the address on file.

Keep a detailed record of all communications with your former employer. This should include the dates of contact, the names of the individuals you spoke with, and a summary of each conversation. The IRS advises waiting until at least February 14th before taking further action, which allows sufficient time for mail delivery. A W-2 mailed on January 31st could take a couple of weeks to arrive.

Preparing to File Without a W-2

If your direct efforts to obtain your W-2 from your former employer are unsuccessful, and it is past mid-February, contact the IRS for assistance. The IRS can reach out to your former employer on your behalf to request the missing document. Call the IRS at 800-829-1040, providing your name, address, Social Security number, the dates you worked for the employer, and the employer’s name, address, and phone number.

While waiting for the IRS to contact your employer, gather information to estimate your wages and taxes withheld. This can be done using your final pay stub, bank statements showing direct deposits, or other income records. This estimated information will be used to complete Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Form 4852 serves as a replacement for a missing or incorrect W-2, allowing you to report your income and withheld taxes. You will need to provide your personal information, the employer’s details (name, address, and Employer Identification Number if known), and your estimated wages and federal income tax withheld. Download Form 4852 from the IRS website; it requires an explanation of your efforts to obtain the official W-2.

As an alternative, obtain an IRS Wage and Income Transcript. This transcript provides a summary of the income information reported to the IRS by your employers and other payers. Request a transcript online or by mail; it typically takes 5 to 10 days to be delivered to the address the IRS has on file.

Filing Your Tax Return

You can proceed with filing your tax return even without the official W-2 by attaching the completed Form 4852. This form will accompany your tax return, serving as the required income and tax withholding documentation. If you have obtained an IRS Wage and Income Transcript, the information from this transcript can also be used to accurately report your income and taxes.

File your tax return by the annual deadline, typically April 15th, to avoid late filing penalties. The penalty for not filing on time can be 5% of the unpaid tax for each month or part of a month your return is late, with a maximum penalty of 25%. Even if you cannot pay the full amount of tax owed, filing on time prevents the late filing penalty, though a separate late payment penalty may still apply.

If you file your return using Form 4852 or estimated figures, and your official W-2 arrives later with different information, you may need to amend your tax return. This is done by filing Form 1040-X, Amended U.S. Individual Income Tax Return. You generally have three years from the date you filed your original return or two years from the date you paid the tax, whichever is later, to file an amended return. Form 1040-X allows you to correct income, deductions, credits, or other information that was inaccurate on your original return.