What to Do If You Don’t Get a W-2

A W-2 form, officially known as the Wage and Tax Statement, is a document employers provide to employees each year. It summarizes annual wages, tips, and other compensation, along with federal, state, and local taxes withheld. This information is fundamental for preparing and filing income tax returns, detailing income earned and taxes paid. Without this form, calculating tax liability or determining a potential refund becomes challenging.

Confirming Non-Receipt and Initial Employer Contact

Employers must send W-2 forms to employees by January 31st each year. If this date falls on a weekend or holiday, the deadline shifts to the next business day. It is advisable to wait until mid-February before taking further action, as mailed forms may take a few days to arrive.

If your W-2 has not arrived by then, contact your employer’s payroll or human resources department. Verify your mailing address on file is correct and inquire when and how the W-2 was issued. Forms are sometimes returned due to an incorrect address, or they may be available through an online payroll portal.

When communicating with your employer, document all attempts, including dates of contact, names of individuals spoken to, and conversation summaries. This record is valuable if further steps are necessary. Request a re-issuance of the W-2 if it was mailed to an incorrect address or if you have not received it. Most employers can provide a duplicate copy.

Seeking Assistance from the IRS

If direct attempts to obtain the W-2 from your employer are unsuccessful by the end of February, seek assistance from the IRS. Contact the IRS by calling 1-800-829-1040. Be prepared to provide specific information during this call to help the IRS investigate.

When contacting the IRS, be ready to provide:
Your full name, current mailing address, phone number, and Social Security number.
Your employer’s name, address, and phone number.
The dates you worked for that employer.
An estimate of your wages and federal income tax withheld. This estimated information is usually on your last pay stub for the tax year.
If you know your employer’s Employer Identification Number (EIN), providing it can expedite the process. The IRS will then contact your employer on your behalf and may send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” for filing.

Preparing to File Without Your W-2

Even without an official W-2, you are still responsible for filing your tax return by the deadline. Estimate your income and withholding amounts as accurately as possible. Reliable sources for this include your final pay stubs, bank statements showing direct deposits, or year-end income statements from your employer. These documents detail year-to-date earnings and federal, state, and local taxes withheld.

If you cannot obtain your W-2, use IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to report wages and taxes withheld based on your best available records. Download Form 4852 directly from the IRS website or request a copy by mail. When completing Form 4852, fill in your personal information, your employer’s details (name, address, and EIN if known), and your estimated income and tax withholding figures. You must also explain the efforts made to obtain your official W-2.

Filing Your Tax Return

Once you complete Form 4852 with your estimated wage and tax information, you can file your tax return. Tax returns that include Form 4852 cannot be e-filed directly through standard tax preparation software. While some tax software may allow inputting Form 4852 information, the final return, along with the substitute form, needs to be printed and mailed to the IRS. Attaching Form 4852 to your paper tax return is required.

If you receive your official W-2 after filing your tax return using Form 4852, compare its information with the figures you reported. If discrepancies exist between the actual W-2 and what was reported on Form 4852, you may need to file an amended tax return. Use Form 1040-X, “Amended U.S. Individual Income Tax Return,” to correct errors, include omitted information, or adjust a return based on income or deduction changes. You have three years from the original filing deadline or two years from the tax payment date, whichever is later, to file an amended return.