What to Do If You Can’t Get a W-2 From Your Employer

A W-2, or Wage and Tax Statement, stands as a fundamental document for every taxpayer during tax season. This form serves a singular purpose: to accurately report the wages an individual earned from an employer throughout the year, alongside the federal, state, and local taxes withheld from those earnings. It provides the Internal Revenue Service (IRS) with the necessary income and tax information to process an individual’s annual tax return. Without this document, accurately fulfilling tax obligations becomes significantly more challenging.

Understanding W-2 Delivery and Initial Actions

Employers must furnish employees with their W-2 forms by January 31st each year. This deadline ensures individuals have ample time to prepare their tax returns before the April filing deadline. While most employers meet this obligation, situations arise where a W-2 is delayed or never received, prompting employees to take proactive steps.

The first action to take if a W-2 has not arrived by early February is to contact the employer directly. It is important to verify that the employer has the correct mailing address and other contact information on file. An incorrect address is a common reason for a W-2 not reaching its intended recipient.

When contacting the employer, employees should speak with the payroll or human resources department. Provide your full name, Social Security number, dates of employment, and your last known address to assist them in locating your records. Request a reissuance of the W-2 form, ensuring it is sent to the correct current address.

Documenting all communication attempts is important. Note the dates and times of calls or emails, the names of individuals spoken to, and a summary of the conversation. Allow a reasonable period, generally 7 to 10 business days, for the employer to respond or for the reissued W-2 to arrive before pursuing further action.

Involving the IRS for Missing W-2 Information

If direct contact with the employer does not resolve the issue by mid-February, the next step involves the Internal Revenue Service. The IRS suggests contacting them if the W-2 is still missing by February 14th. This timing allows sufficient opportunity for the employer to comply with their initial January 31st deadline.

When reaching out to the IRS, have specific information ready to provide, including:
Your full name, current address, Social Security number, and phone number.
Your employer’s name, full address, phone number, and Employer Identification Number (EIN), if known.
Dates of your employment.
An estimate of your wages and federal income tax withheld.

The IRS will then contact your employer on your behalf, requesting they furnish the missing W-2. They will also send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” along with instructions. This form is important if the original W-2 is not received in time for tax filing.

An alternative method to obtain wage information is by requesting a wage and income transcript from the IRS. This transcript summarizes data reported by employers and other payers, including W-2 information. It can be requested online, by mail using Form 4506-T, or by phone.

Preparing and Submitting Your Tax Return Without a W-2

If the W-2 remains unavailable by the tax filing deadline, taxpayers must still fulfill their obligation to file a return. This requires estimating wages and withheld taxes using available records. The final pay stub or earnings statement for the tax year is often the most comprehensive source, detailing gross wages, federal income tax withheld, Social Security wages and tax, and Medicare wages and tax. Bank statements showing payroll deposits can also help confirm total earnings.

After gathering these estimates, complete Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows taxpayers to report income and withholdings based on their best available information. It requires entering your estimated wages, federal income tax withheld, Social Security tax withheld, and Medicare tax withheld into the corresponding boxes.

Form 4852 also requires an explanation for why a substitute form is being used and details of attempts made to obtain the official W-2 from the employer. This section should include the dates of contact and the employer’s response. The form can be downloaded directly from the IRS website.

When submitting your tax return, the completed Form 4852 must be attached. While some tax software might allow e-filing with Form 4852 if the employer’s EIN is known, many tax situations involving this form require a paper filing. Retain thorough records of all attempts to acquire the W-2 and the calculations used for your estimates.

Should the actual W-2 arrive after the tax return has been filed using Form 4852, a comparison of the reported figures is necessary. If there are discrepancies between the estimated amounts on Form 4852 and the actual W-2, an amended tax return must be filed. This is done using Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct any income, deduction, or credit amounts.