What to Do If You Don’t Receive a W-2

A W-2, or Wage and Tax Statement, is an annual document employers issue to report an employee’s yearly wages and the amount of taxes withheld from their paychecks. This form is essential for preparing and filing individual income tax returns, providing the Internal Revenue Service (IRS) with a summary of earnings and tax payments. Employers are legally required to furnish W-2 forms to their employees by January 31st of each year. If a W-2 is not received by this deadline, taxpayers can follow established procedures to meet their filing obligations.

Initial Actions When a W-2 is Missing

If your W-2 has not arrived by the January 31st deadline, first contact your employer. Reach out to the payroll or human resources department to inquire about its status. Confirming that your mailing address on file is current and accurate is also an important part of this initial contact.

During this conversation, ask your employer if the W-2 was mailed and when, or if an electronic copy can be provided. Even if mailed, postal delays can cause late arrival. Allow a reasonable waiting period, perhaps a week or two, beyond January 31st before further action.

If your employer indicates the W-2 was sent, or if they are unable to provide a new copy immediately, gather specific information from them. Gather the employer’s full legal name, complete address, and Employer Identification Number (EIN). This information is important if you need to escalate your efforts or file without the W-2.

Seeking Assistance from the IRS

If you have contacted your employer and still lack your W-2 by mid-February, you can involve the Internal Revenue Service (IRS). The IRS can assist in obtaining the missing form directly from your employer.

To initiate this process, call the IRS directly at 800-829-1040. Be prepared to provide specific details: your name, current address, Social Security number, and dates worked. Also furnish the employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN).

The IRS will then contact your employer on your behalf to request the missing W-2 form. They will also send you a letter with instructions and a blank Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to report estimated income and withholdings if you cannot secure the official W-2.

Preparing to File Without a W-2

If you cannot obtain your official W-2 after contacting your employer and the IRS, you can file your tax return using 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 records.

To accurately complete Form 4852, use your last pay stub and any other available records, such as bank statements, to estimate your total income and the amounts of federal, state, Social Security, and Medicare taxes withheld. Your final pay stub for the year typically summarizes all year-to-date earnings and deductions, providing the most reliable figures for this purpose. Ensure these estimates are as precise as possible, as they determine your tax liability or refund.

Form 4852 requires specific information: your name, address, and Social Security number. You must also include your employer’s name, address, and Employer Identification Number (EIN). Fill in estimated amounts for wages, tips, other compensation, federal income tax withheld, Social Security wages and tax, and Medicare wages and tax. The form also requires an explanation of your efforts to obtain the official W-2, detailing attempts to contact your employer and the IRS.

Filing Your Tax Return Without a W-2

Attach the completed Form 4852 to your federal income tax return, typically Form 1040. This substitute form serves as the official documentation of your wages and taxes when an employer-issued W-2 is unavailable. While the standard tax filing deadline is April 15th, you can request an extension if you need more time to resolve the missing W-2 issue. An extension grants additional time to file, but not to pay taxes due. Taxes are still payable by the original deadline to avoid penalties and interest.

After you file your return with Form 4852, the IRS may contact you or your employer for verification. If you later receive your actual W-2 and figures differ, you may need to amend your tax return by filing Form 1040-X, Amended U.S. Individual Tax Return, for accuracy. As an alternative or to verify estimated information, you can obtain a Wage and Income Transcript directly from the IRS. These transcripts display income information reported to the IRS by employers, banks, and other payers, typically available by late May or early June. Access these transcripts online through your IRS account or request them by mail or phone.