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

Many individuals rely on their Form W-2, Wage and Tax Statement, to accurately report income and withheld taxes. A common issue arises when a previous employer fails to send this document by the required deadline. Established procedures exist to ensure tax obligations are met.

Confirming Deadlines and Initial Employer Contact

Employers must send Form W-2 to employees by January 31st each year. This deadline allows employees sufficient time to prepare their federal income tax returns. If January 31st falls on a weekend or legal holiday, the deadline shifts to the next business day. Allow an additional week or two for mail delivery before taking further action.

Before contacting a former employer, gather specific information. This includes your full legal name, Social Security Number, and current mailing address. Also gather the employer’s full legal name, address, and your dates of employment. Your last pay stub is useful, as it contains estimated year-to-date wages and federal taxes withheld.

Contact the former employer’s human resources or payroll department via phone or email. Request the missing W-2 and confirm your mailing address. If initial attempts are unsuccessful, consider sending a formal written request, ideally by certified mail with a return receipt. This creates a documented record of your efforts.

Seeking Assistance from the IRS

If direct communication with your former employer does not yield the missing W-2 by the end of February, the Internal Revenue Service (IRS) can provide assistance. Provide your full name, current address, Social Security Number, and a phone number where you can be reached.

Also have the former employer’s full name, address, and phone number available. If known, their Employer Identification Number (EIN) will also be helpful; this nine-digit number can often be found on a previous year’s W-2 form, typically in box b, or through their payroll department. Provide your dates of employment and an estimate of your wages earned and federal income tax withheld, which can be derived from your final pay stub.

You can contact the IRS for W-2 assistance by calling their toll-free number at 800-829-1040. The IRS will then contact the employer on your behalf and remind them of their obligation to issue the W-2. The IRS may also send you a Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” which can be used to file your return if the official W-2 remains unavailable. Maintaining detailed records of all communications with both your employer and the IRS is important throughout this process.

Filing Your Tax Return Without a W-2

If you haven’t received your W-2 by the tax filing deadline, do not delay filing your tax return. The IRS provides a method for taxpayers to file using estimated income and withholding information. Your last pay stub is the most accurate source for this estimation, as it generally provides year-to-date figures for wages and taxes.

Other records for estimating include bank statements showing direct deposits from the employer or the previous year’s W-2 for comparison if your income was consistent. Use Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to report these estimated figures when an official W-2 is unavailable.

Form 4852 requires entering your employer’s details, estimated gross income, estimated federal income tax withheld, and estimated Social Security and Medicare wages and taxes. You must also provide a detailed explanation of the steps you took to obtain your W-2. Attach Form 4852 to your federal income tax return, such as Form 1040. Retain thorough records of all calculations and attempts to secure the W-2. If the actual W-2 arrives after you file and shows different figures, you may need to file an amended tax return using Form 1040-X.

Addressing Incorrect or Late W-2s

Occasionally, a W-2 form may arrive late or contain errors, such as an incorrect name, Social Security Number, or wage and tax amounts. If you receive a W-2 with discrepancies, contact your former employer directly. Request they issue a corrected W-2, known as Form W-2c, Corrected Wage and Tax Statement. Employers are responsible for correcting any inaccuracies on the forms they issue.

Should the employer be unresponsive or unable to provide a corrected Form W-2c, you can again seek assistance from the IRS. They can intervene to help resolve the issue with the employer. If you have already filed your tax return based on an incorrect W-2 or the estimated figures from Form 4852, and a correct W-2 or W-2c later arrives with different amounts, you will need to amend your tax return. This is done by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Filing Form 1040-X ensures your tax liability is accurately reflected, which might result in an additional tax payment or a refund.