What to Do If You Didn’t Get Your W-2?

A Form W-2, the Wage and Tax Statement, is a tax document employers must issue annually to employees and the IRS. It details total wages earned and federal, state, and local taxes withheld. The W-2 is essential for accurately preparing and filing individual income tax returns, specifically Form 1040. Employers must furnish W-2 forms by January 31st of the year following the tax year (e.g., January 31, 2025, for the 2024 tax year). Not receiving a W-2 by this deadline can delay tax filing. Procedures exist to follow if your W-2 does not arrive as expected.

Contacting Your Employer

If your W-2 has not arrived by the January 31st deadline, contact your employer first. Verify your mailing address and contact information on file with your employer’s payroll or human resources department. An incorrect address is a frequent reason for a W-2 not reaching its intended recipient.

Then, directly contact your employer’s payroll or human resources department to inquire about the status of your W-2. Provide your full name, Social Security number, current mailing address, and employment dates for the tax year. Request a duplicate W-2 and ask about its anticipated delivery method and timeline.

Maintain a detailed record of all communications with your employer regarding your missing W-2. Include dates of contact, names of individuals, and a summary of discussions and promised actions. This documentation is valuable if further steps are required.

Seeking Assistance From the IRS

If contacting your employer doesn’t resolve the issue and you still haven’t received your W-2 by mid-February, seek assistance directly from the IRS. The IRS can help facilitate the receipt of your missing W-2. This step is recommended if your employer has not provided a satisfactory resolution or if the W-2 has not arrived after your initial contact.

Before contacting the IRS, gather your employer’s full name, address, phone number, and Employer Identification Number (EIN) if available. Also, compile your employment dates for the tax year and an estimate of your wages earned and federal income tax withheld. You can often estimate these figures from your final pay stub or bank statements.

Call the IRS toll-free number for W-2 assistance. The IRS will record the information you provide and contact your employer on your behalf. If you still haven’t received your W-2 by the tax filing deadline, you may need to file your tax return using Form 4852, Substitute for Form W-2.

Filing Your Return Without a W2

If the tax deadline approaches and you still haven’t received your W-2 after contacting your employer and the IRS, you can fulfill your tax obligations by filing your return using Form 4852, Substitute for Form W-2. This form allows you to report income and withheld taxes when the official W-2 is unavailable, helping you avoid penalties for late filing.

To complete Form 4852, accurately estimate your wages and the amount of federal income tax withheld for the tax year. You can derive these estimates from financial records, such as your last pay stub, bank statements showing direct deposits, or your previous year’s W-2 if income and withholding patterns were consistent. Precise estimates lead to smoother processing of your tax return.

On Form 4852, enter your employer’s details, including their name, address, and EIN if known, along with your estimated wages and withholding. Attach this form to your federal income tax return, Form 1040. While electronic filing is generally preferred, filing a return with Form 4852 may require submitting a paper return, as some e-filing systems might not accommodate substitute forms.

What to Do After Filing

After filing your tax return using estimated figures or Form 4852, your official W-2 or a corrected W-2 may still arrive. Compare the information on the newly received W-2 with the figures you used when filing your return. This comparison helps identify any discrepancies between your estimates and the actual reported amounts.

If there is a difference between the W-2 you received and the information you reported that affects your tax liability, such as a change in your refund amount or taxes due, amend your tax return. This correction is performed using Form 1040-X, Amended U.S. Individual Income Tax Return. Do not file another Form 1040.

To amend your return, complete Form 1040-X, explaining the changes and providing the correct figures from your W-2. If your original filing included Form 4852, attach the correct W-2 to your amended return. Amending ensures the IRS has the most accurate information for your tax year, preventing potential issues or adjustments later.