What to Do If an Old Employer Doesn’t Send a W2

The W2 form summarizes annual wages and taxes withheld, essential for filing federal and state income tax returns. Not receiving a W2 from an old employer can delay your tax filing or lead to penalties. Procedures and resources are available to help you fulfill your tax obligations.

Initial Steps to Obtain Your W2

If you haven’t received a W2 from a former employer, contact them directly. Employers are legally required to furnish W2 forms to their employees by January 31 of the year following the tax year. When contacting them, provide your full legal name, Social Security number, current mailing address, and employment dates. Request a copy of your W2.

Document every attempt you make to contact your former employer, including dates, times, names of individuals you spoke with, and a summary of the conversation. This documentation is valuable if further action is needed. Allow a week or two for the employer to resend the W2.

Involving the IRS

If direct attempts to get your W2 are unsuccessful, especially after mid-February, the next step involves contacting the Internal Revenue Service (IRS) at 800-829-1040. When you contact the IRS, you will need to provide specific information about yourself and your former employer.

You should have your name, current address, Social Security number, and phone number readily available. Additionally, you will need to provide your employer’s name, full address, and phone number, along with the dates you were employed. An estimate of your wages earned and the federal income tax withheld for the tax year in question is also necessary; this estimate can often be derived from your final pay stub. The IRS will then contact your employer on your behalf to request the missing W2 and will also send you Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Filing Your Return Without a W2

When you have exhausted efforts to obtain your W2 directly from your employer and involved the IRS, you may need to file your tax return using a substitute form. Form 4852, Substitute for Form W-2, Wage and Tax Statement, is specifically designed for this purpose, allowing you to report your wages and withheld taxes when you have not received an official W2 or if it contains incorrect information. You can obtain Form 4852 directly from the IRS website.

To complete Form 4852, you will need to estimate your wages, tips, and other compensation, as well as the federal, state, and local income taxes withheld. The most reliable source for these estimates is your final pay stub for the tax year, which typically provides year-to-date figures for earnings and withholdings. Bank statements showing direct deposits from your employer and other employment records can also help in accurately estimating these amounts.

On Form 4852, you will enter your personal information, the employer’s details, and your estimated income and tax withheld. You must also explain the efforts you made to obtain the missing W2 from your employer. Once completed, Form 4852 should be attached to your Form 1040, U.S. Individual Income Tax Return, when you file. It is important to note that filing with Form 4852 may cause a delay in processing any refund you are due, as the IRS may need to verify the information.

Receiving Your W2 After Filing

It is possible that your original W2 might arrive after you have already filed your tax return using estimated information or Form 4852. If the information on the newly received W2 is consistent with what you reported, no further action is typically required. However, if there are discrepancies between the amounts reported on your filed return and the official W2, particularly if the difference affects your tax liability, you will need to amend your tax return.

To amend a previously filed return, you will use Form 1040-X, Amended U.S. Individual Income Tax Return. This form allows you to correct income, deductions, credits, and other figures from your original filing. When completing Form 1040-X, you will enter the amounts from your original return, the corrected amounts from your W2, and the resulting changes. You must also provide a clear explanation for the changes being made. Form 1040-X can generally be filed within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later. While some tax software allows electronic filing of Form 1040-X, paper filing remains an option.