What to Do If My Employer Doesn’t Give Me a W-2

A W-2 form is a document employers are required to provide to their employees annually. This form details the total wages earned by an employee and the amount of federal, state, and local taxes withheld from their paychecks during the calendar year. Employees rely on the W-2 to accurately prepare and file their income tax returns with the Internal Revenue Service (IRS) and relevant state tax agencies. Employers generally must issue W-2 forms to employees by January 31st each year, covering the previous tax year.

Verifying the Missing W-2 and Initial Steps

If a W-2 form is not received, confirm its absence. Employees should check their physical mail, including any spam or junk mail folders, and review email inboxes and online payroll portals, as many employers now provide W-2s electronically. Also verify the mailing address on file with the employer to ensure the W-2 was sent to the correct location.

Employers must furnish W-2 forms by January 31st for the preceding tax year. Allow one to two weeks into February for postal delivery. If the W-2 is still missing after this grace period, contact the employer directly.

Contacting the payroll or human resources department is the most direct way to resolve a missing W-2. When communicating with the employer, keep a detailed record of all interactions, including the date, time, method of contact, the person spoken to, and a summary of the discussion. Request confirmation of when and how the W-2 was sent, inquire if a tracking number is available, or ask for the form to be reissued.

Involving the IRS for Support

If direct communication with the employer is unsuccessful or they are unresponsive by mid-February, contact the IRS for assistance. The IRS can help obtain the missing W-2.

To contact the IRS about a missing W-2, individuals can call the IRS toll-free at 800-829-1040. This includes the employer’s full legal name, address, and phone number.

Be ready to provide the employer’s Employer Identification Number (EIN), if known, which can be found on a pay stub or a previous year’s W-2. The IRS will also require employment dates for the tax year and an estimate of wages earned and federal income tax withheld. This estimated financial information can be found on a final pay stub or year-end earnings statement. The IRS will then contact the employer to request the missing W-2.

Submitting Your Tax Return Without a W-2

The tax filing deadline remains consistent even if a W-2 form is unavailable. Taxpayers are responsible for filing their returns on time to avoid potential penalties.

To prepare a tax return without the official W-2, gather essential information from other records. The final pay stub or year-end earnings statement is valuable, as it provides year-to-date totals for wages, taxes withheld, and other deductions, mirroring much of the data found on a W-2. Other useful documents include bank statements showing direct deposits from the employer, employment contracts, or any other records that can help accurately estimate income. You will also need the employer’s full legal name, address, and their Employer Identification Number (EIN).

When the W-2 cannot be obtained, taxpayers can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” to report their wages and withholdings. This form allows an individual to estimate their income and taxes withheld based on the information gathered from pay stubs and other records. On Form 4852, individuals will enter their personal details, the employer’s information, and the estimated wage and withholding amounts in the designated boxes. A detailed explanation of the attempts made to obtain the missing W-2 from the employer must also be provided on the form.

Form 4852 must be attached to Form 1040, U.S. Individual Income Tax Return, when filing. While electronic filing is generally preferred, filing a return with Form 4852 often requires mailing a paper return, as electronic systems may require the official W-2 information. If the official W-2 form arrives after the tax return has been filed using Form 4852, compare the information. If significant discrepancies exist, an amended tax return may be necessary using Form 1040-X, Amended U.S. Individual Income Tax Return, to correct previously reported figures.