What to Do If a Former Employer Doesn’t Send a W-2
Missing your W-2 from a past job? Discover how to confidently handle this common tax challenge and ensure your tax return is filed correctly and on time.
A Form W-2, Wage and Tax Statement, is a document employers are legally required to provide to each employee by January 31st every year. This form details your annual wages and the amount of federal, state, and local taxes withheld from your pay. It serves as a record of your income and the taxes you have already paid, which is necessary for accurately filing your personal income tax return (Form 1040). Not receiving a W-2 from a former employer can create challenges in fulfilling your tax obligations.
Initial Steps to Obtain Your W-2
If you have not received your W-2 by early February, your first action should be to contact your former employer directly. Begin by confirming they have your correct mailing address on file, as an incorrect address is a common reason for non-receipt.
Next, reach out to the payroll or human resources department of your former employer. Provide your full name, Social Security number, the dates you were employed, and your last known address. Clearly request a copy of your W-2 form for the relevant tax year. Some employers may offer access to an online portal where you can retrieve your W-2 electronically.
As you communicate, maintain a detailed record of all interactions. This includes the dates and times of your calls or emails, the names of the individuals you spoke with, and a summary of each conversation. This documentation will be helpful if further action becomes necessary.
Involving the Internal Revenue Service
If your attempts to obtain the W-2 directly from your former employer are unsuccessful by the end of February, it is appropriate to involve the Internal Revenue Service (IRS). The IRS can intervene on your behalf to help secure the missing document.
Before contacting the IRS, gather specific information to expedite the process. You will need your former employer’s name, complete address, and phone number. If you know their Employer Identification Number (EIN), have that ready as well.
You should also estimate your wages and the federal income tax withheld during your employment. This information is usually on your final pay stub or other income records. With this information prepared, you can contact the IRS by calling their toll-free number at 800-829-1040, or by making an appointment at a local Taxpayer Assistance Center. The IRS will then contact your former employer and request the missing W-2.
Filing Your Tax Return Without a W-2
Should you still not receive your W-2 in time to file your tax return by the April deadline, the IRS provides a solution: Form 4852, “Substitute for Form W-2, Wage and Tax Statement”. This form allows you to report your income and withheld taxes even without the official W-2.
To complete Form 4852, you will need to estimate your wages and the amounts of federal income tax, Social Security tax, and Medicare tax that were withheld. Your final pay stub for the year is the best source for this information. If exact figures are not available, estimate based on records like bank statements.
Once completed, Form 4852 should be attached to your federal income tax return, Form 1040. It is important to file your return by the tax deadline, even if you are using a substitute form. If the actual W-2 arrives later and shows different figures than what you reported on Form 4852, you may need to file an amended return using Form 1040-X to correct any discrepancies.