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

A W-2 Form summarizes the total wages paid by an employer and the taxes withheld during a calendar year. This document is required for preparing and filing your annual income tax return. When a former employer fails to send this document by the January 31st deadline, it can complicate tax filing. Addressing a missing W-2 promptly helps ensure compliance and avoid penalties.

Steps to Request Your W-2

If an employer has not provided your W-2, first communicate directly. Begin by verifying the personal information your former employer has on file, such as your current mailing address, email, and phone number. Outdated contact details are a common reason for a missing W-2, so ensuring accuracy can often resolve the issue quickly.

Next, contact the former employer’s payroll or human resources department. State your request for a duplicate W-2, providing your full legal name, Social Security number, and the exact dates you were employed. Document the date of your request, the name of the person you spoke with, and any reference numbers.

While awaiting the duplicate W-2, gather records that can help determine your wages and tax withholdings. This includes your final pay stub, bank statements showing direct deposits from the employer, or any year-end benefit statements that detail compensation. These documents are valuable for estimating your income and taxes if the official W-2 does not arrive.

When to Involve the IRS

If direct attempts to get your W-2 from your former employer are unsuccessful after the January 31st deadline, the IRS can assist. The IRS generally advises taxpayers to wait until at least February 14th before contacting them about a missing W-2, allowing ample time for mail delivery and employer processing.

To involve the IRS, you can call their toll-free number or visit a Taxpayer Assistance Center. When you contact the IRS, be prepared to provide specific details about your former employer. This includes the employer’s full legal name, their complete address, phone number, and their Employer Identification Number (EIN), if available.

You will also need to provide your exact dates of employment with that employer and an estimate of your wages and the federal income tax withheld. This information can be derived from the pay stubs and other records you gathered earlier. The IRS may then contact the employer on your behalf to request the missing W-2, or they might provide you with a wage and income transcript.

Filing Your Tax Return Without a W-2

Even without your official W-2, taxpayers retain the obligation to file their income tax return by the annual deadline, typically April 15th. Waiting indefinitely for a missing W-2 can lead to penalties for late filing, so it becomes necessary to proceed using the best available information. This requires utilizing the estimated wage and tax information previously compiled from your pay stubs and other employment records, which serve as the foundation for your tax calculations.

To report this estimated income and withholding, you will use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form is specifically designed for situations where a W-2 is incorrect or unavailable after diligent efforts to obtain it directly from the employer. On Form 4852, you must accurately enter your employer’s full legal name, their complete address, and their Employer Identification Number (EIN), if you have access to it.

You will also input your estimated total wages paid during the tax year and the federal income tax that was withheld from those wages, derived from your gathered pay stubs. It is important to clearly explain the efforts you made to obtain your W-2 from your employer, including dates of contact and any responses, on Form 4852. Once completed, Form 4852 must be attached to your Form 1040 when you file. While electronic filing is generally convenient, using Form 4852 can sometimes complicate e-filing, potentially requiring a paper submission.

Amending Your Return if the W-2 Arrives Later

If you filed your tax return using estimated information or Form 4852 because your W-2 was missing, and the official W-2 subsequently arrives, compare the data. Reviewing the actual W-2 against the figures you reported to the IRS is important. If a discrepancy exists that affects your tax liability, such as a change in reported income or withheld taxes, an amendment is necessary.

To correct a previously filed tax return, use IRS Form 1040-X, “Amended U.S. Individual Income Tax Return.” This form facilitates reporting the original amounts you filed, alongside the corrected amounts from the official W-2, with a clear explanation for the adjustments. Filing an amended return ensures the IRS has precise information, helping to avoid future discrepancies.

After completing Form 1040-X, mail it to the IRS. The form’s instructions detail the mailing address for your location and the tax year being amended. This process ensures your tax records align with official documentation, maintaining compliance.