What Should I Do If I Don’t Receive My W-2?

A W-2, officially known as the Wage and Tax Statement, is a document for every employee when filing annual income taxes. This form reports your annual wages, salary, tips, and other compensation, along with federal, state, and local taxes withheld. It summarizes your earnings and tax deductions, which both you and the Internal Revenue Service (IRS) use for accurate tax processing. Prompt receipt of this form is important for fulfilling your tax obligations.

Understanding W-2 Delivery Timelines

Employers must provide W-2 forms by January 31st each year for the previous calendar year’s earnings. For example, W-2s for 2024 earnings must be sent by January 31, 2025. While employers must send these forms by the deadline, it is important to allow additional time for postal delivery, which can take several days. If January 31st falls on a weekend or holiday, the due date shifts to the next business day.

Initial Steps for a Missing W-2

If your W-2 has not arrived by mid-February, the first step involves contacting your employer’s payroll or human resources department. Provide your full name, current mailing address, Social Security number, and employment dates. Confirm the mailing address on file is accurate, especially if you recently moved. Ask if the form was sent, the date it was mailed, and if an electronic version is available.

Involving the IRS for a Missing W-2

If your employer cannot provide your W-2 or resolve the issue, you can contact the IRS after mid-February. The IRS recommends waiting until then to allow for postal delivery and employer efforts. When contacting the IRS, provide your full name, address, Social Security number, and phone number. Additionally, have your employer’s name, address, phone number, and employment dates ready. The IRS will contact your employer and send you a Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Preparing to File Without a W-2

If you do not have your official W-2 as the tax filing deadline approaches, prepare to file using substitute information. Gather your last pay stub for the tax year, as this document typically contains year-to-date totals for wages and taxes withheld. Bank statements or other income records can also help estimate your earnings and federal income tax withheld. This estimation is important for completing Form 4852, which replaces an unavailable W-2.

Form 4852 is on the IRS website and requires specific details. Enter your personal information, employer’s details, and estimated wages, tips, and other compensation. Include the estimated federal income tax withheld, derived from your pay stubs. Accuracy is important when filling out Form 4852, and you should attach any supporting documentation, such as your final pay stub, when submitting it.

Filing Your Tax Return with Substitute Information

To file your tax return without an official W-2, attach the completed Form 4852 to your Form 1040. If filing electronically, some tax software may allow you to include Form 4852, though in many cases, a paper return with the attached form might be necessary. It is important to file your tax return by the annual deadline, typically April 15th, even with substitute information, to avoid penalties. If the IRS later receives an official W-2 from your employer that differs from your Form 4852, you may need to file an amended tax return using Form 1040-X.