What to Do If a Former Employer Doesn’t Send a W-2

A W-2 form is essential for accurately filing your income tax return, as it reports your annual wages and the amount of taxes withheld from your pay. When a former employer fails to provide this document, it can be a frustrating situation. Without it, taxpayers might feel stuck, but clear steps exist to navigate this challenge and ensure timely tax compliance.

Initial Steps to Obtain Your W-2

Begin by directly communicating with your former employer and maintaining thorough records. First, verify the contact information the former employer has on file for you, including your current mailing address, email, and phone number. Incorrect addresses are a frequent reason for non-receipt, as many employers send W-2s to the last known address, which might be outdated if you moved after leaving the job.

Next, contact the former employer’s payroll or human resources department directly. Request a copy of your W-2, providing your full name, dates of employment, Social Security number, and current mailing address to ensure the correct form is sent to the right place. While a phone call is a good initial step, consider following up with an email or certified mail with a return receipt requested to create a documented trail. Maintain detailed records of all communication, including dates, times, names of individuals you spoke with, and copies of any correspondence sent or received. This is important documentation and will be invaluable if further action becomes necessary.

Involving the IRS

If your direct attempts to obtain the W-2 from your former employer are unsuccessful, and you still have not received the form by mid-February, you can involve the Internal Revenue Service (IRS).

You can contact the IRS by calling their toll-free taxpayer assistance line at 800-829-1040. When you call, be prepared to provide specific information about yourself and your former employer, including your name, current address, phone number, Social Security number, the former employer’s name, address, phone number, your dates of employment, and your former employer’s Employer Identification Number (EIN), if known.

Upon receiving your information, the IRS will contact the employer to request the missing W-2. The IRS will also send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” which can be used if you do not receive the official W-2 in time to file your tax return.

Filing Your Tax Return Without a W-2

If you still have not received your W-2 by the tax filing deadline, even after involving the IRS, you can file your tax return using Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to report your wages and withheld taxes based on the best information available to you.

To complete Form 4852, estimate your income and withholding amounts as accurately as possible. Your last pay stub for the tax year is often the most reliable source, as it summarizes your year-to-date wages and withholdings. Key data points from your pay stubs include:
Gross wages
Federal income tax withheld
Social Security wages and tax
Medicare wages and tax

If you do not have pay stubs, use other employment records, such as bank statements showing direct deposits, to help estimate your gross income. You can obtain Form 4852 from the IRS website. When completing Form 4852, enter your estimated wages and tax withholdings in the appropriate boxes. Include a detailed explanation on the form regarding your attempts to obtain the official W-2 and why you are using a substitute. Once completed, Form 4852 should be attached to your federal income tax return, Form 1040, when you file. While e-filing with Form 4852 is possible through some tax software, you generally need the employer’s EIN for electronic submission; otherwise, you may need to mail a paper return.

Key Dates and What to Expect

Employers are required to send out W-2 forms to employees by January 31st each year. If this date falls on a weekend or holiday, the deadline shifts to the next business day. The general tax filing deadline for individuals is April 15th, though this can also shift if it falls on a weekend or holiday.

If you anticipate needing more time to gather your information, you can request an extension to file your tax return by submitting Form 4868. An extension to file is not an extension to pay; any estimated tax liability should still be paid by the original April deadline to avoid potential penalties and interest. After filing your return with Form 4852, the IRS may follow up with either you or your former employer regarding the missing W-2.

Should the official W-2 arrive after you have already filed your tax return using Form 4852, compare the information on the received W-2 with what you reported. If there are significant differences between the amounts, you may need to file an amended tax return using Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct your income and tax figures. This ensures your tax record is accurate and helps prevent future issues with the IRS.