What to Do If You Don’t Receive Your W-2

It can be concerning when your W-2, a document necessary for filing your annual income tax return, does not arrive. This situation, while common, requires specific actions to ensure you meet your tax obligations without delay. Understanding the proper steps can help you navigate this issue effectively and file your taxes accurately.

Initial Steps to Take

Employers are required to furnish Form W-2, Wage and Tax Statement, to employees by January 31 following the calendar year of employment. If you have not received your W-2 by this deadline, your first course of action should be to contact your employer’s payroll or human resources department.

Inquire about when and how your W-2 was sent. It is also important to verify that the mailing address they have on file for you is correct. If the form was recently mailed, allow a reasonable period, such as until mid-February, for postal delivery before taking further steps, as mail can sometimes experience delays.

Seeking IRS Help

If your efforts to obtain the W-2 directly from your employer are unsuccessful by the end of February, it is appropriate to involve the Internal Revenue Service (IRS). You can contact the IRS for assistance by calling their toll-free number.

Before contacting the IRS, gather specific information. You should have your name, current address, Social Security number, and phone number readily available. Additionally, be prepared with your employer’s name, address, phone number, and the dates you worked for them, along with an estimate of your wages and federal income tax withheld. The IRS will then contact your employer to request the missing W-2 and send you a copy of Form 4852, Substitute for Form W-2, Wage and Tax Statement.

Filing Without a W-2

It is important not to delay filing your tax return past the annual tax deadline, which is typically April 15, even if you have not received your W-2. If you are unable to obtain your W-2 after contacting both your employer and the IRS, you can use alternative records to file your return. These records might include your last pay stub, bank statements, or other income statements like Form 1099-MISC or Form 1099-NEC.

To file without an official W-2, you will need to complete Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to estimate your wages and taxes withheld based on the information from your pay stubs and other records. You will need to fill in your personal details, employer’s information, and the estimated income and withholding amounts on Form 4852, then attach it to your tax return.

Adjusting Your Return Later

Should the official W-2 arrive after you have already filed your tax return using estimated information or Form 4852, you must compare the actual W-2 with the income and withholding reported. If there is a discrepancy, you will need to file an amended tax return.

To amend your federal income tax return, you must use Form 1040-X, Amended U.S. Individual Income Tax Return. Filing an amendment is necessary to correct any errors or omissions and might result in either an additional tax payment due or a larger refund.