What To Do If a Former Employer Doesn’t Send a W2
Empower yourself to file taxes even when official documents are delayed from a past employer.
Not receiving a Form W-2, Wage and Tax Statement, from a former employer can complicate tax filing. This article outlines the steps to take if a former employer fails to provide this document.
Understanding W2 Basics and Initial Employer Contact
A Form W-2 is an annual statement provided by employers, detailing an employee’s wages, tips, and other compensation, along with federal income tax, Social Security tax, and Medicare tax withheld. Employers are legally required by the Internal Revenue Service (IRS) to furnish Form W-2 to employees by January 31st each year following the calendar year in which the wages were paid.
If the January 31st deadline passes and you have not received your W-2 from a former employer, the initial action should be to contact them directly. Reach out to the payroll or human resources department to inquire about the status of your W-2.
During this conversation, ask if the W-2 was mailed, to what address it was sent, and if an electronic copy can be provided. Document the date and time of your communication, the name of the person you spoke with, and a summary of the discussion. Allow a reasonable amount of time, perhaps a week or two, for the W-2 to arrive after your conversation, as mail delivery can be delayed.
Contacting the IRS and Gathering Necessary Information
If your attempts to contact the former employer are unsuccessful, or if you still have not received your W-2 by February 14th, it becomes appropriate to involve the IRS. Before contacting the IRS, gather information to expedite the process. You will need your former employer’s full name, address, and phone number.
It is also beneficial to have their Employer Identification Number (EIN), which can often be found on a pay stub or a W-2 from a previous year. You should also compile your estimated wages and federal income tax withheld from your pay stubs or earning statements. Similarly, estimate any state wages and state income tax withheld, along with Social Security wages and tax, and Medicare wages and tax.
To calculate these estimates, sum the year-to-date figures from your final pay stub or combine the amounts from all pay stubs received during your employment in the tax year. The IRS can be reached by calling 1-800-829-1040. When you call, have all the gathered information readily available, including proof of your efforts to contact the employer.
The IRS will then contact the employer on your behalf and may send you a letter with instructions. They may also provide a transcript of your W-2 information, which typically takes several weeks to process.
Filing Your Tax Return Without a W2
You can still file your federal income tax return by the April 15th deadline even if you do not have your official W-2 form. To do this, you will use 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 estimated information you gathered from pay stubs or other earning statements.
On Form 4852, you will enter the estimated gross wages paid and the estimated amount of federal income tax withheld. You will also include sections for Social Security wages and tax, and Medicare wages and tax, based on your compiled estimates. The form requires an explanation of your efforts to obtain the W-2 from your employer and why you are unable to provide an official one.
Attach Form 4852 to your Form 1040 when submitting your tax return, whether you are filing electronically or by mail. It is important to retain all documentation used to prepare your estimates, including pay stubs, bank statements showing direct deposits, and records of your communication attempts with both your former employer and the IRS.
If the official W-2 arrives after you have filed your tax return using Form 4852 and the information differs from what you reported, you may need to amend your return. You would use Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct any discrepancies. For state tax returns, check with your respective state’s tax agency, as they may have similar substitute forms or specific requirements for reporting income without a W-2.