What to Do If You Haven’t Received Your W-2?
Navigate the process of a missing W-2. Understand how to obtain necessary wage information and file your tax return accurately and on schedule.
A W-2, or Wage and Tax Statement, is a tax form employers are required to issue to each employee and to the Social Security Administration (SSA) annually. This document details an employee’s annual wages, tips, and other compensation, along with federal, state, and local taxes withheld. The information on a W-2 is fundamental for accurately preparing and filing individual income tax returns. Employers are generally required to furnish W-2 forms to their employees by January 31 each year.
Contacting Your Employer
If the January 31st deadline passes and you have not received your W-2, your first step should be to directly contact your employer. Reach out to the payroll or human resources department to inquire about the status of your form. It is important to confirm the mailing address they have on file for you, especially if you have recently moved, to ensure the W-2 was not sent to an outdated address.
During this conversation, ask when and how the W-2 was sent. Employers can send W-2s electronically (with employee consent) or via traditional mail. If a physical copy was mailed, inquire about reissuing it or online access through a secure portal. When contacting your employer, have your full name, Social Security number, and employment dates for the tax year available.
Contacting the IRS
If your employer is unable to provide your W-2 by the end of February, contact the Internal Revenue Service (IRS) for assistance. The IRS can contact your employer on your behalf to request the missing form. You can reach the IRS directly by calling 800-829-1040.
When contacting the IRS, provide your full name, current mailing address, phone number, Social Security number, and employment dates for the tax year. Also provide your employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN). The IRS will send your employer a letter requesting the W-2 within ten days and will also send you a copy of Form 4852, “Substitute for Form W-2, Wage and Tax Statement.”
Preparing to File Without a W-2
If, despite contacting your employer and the IRS, you still have not received your W-2 as the tax filing deadline approaches, you will need to prepare to file your return without it. This involves gathering alternative documentation to accurately estimate your income and tax withholdings. The most reliable source for this information is usually your final pay stub for the tax year.
Your last pay stub should show your year-to-date wages, federal income tax withheld, and other tax withholdings, including Social Security and Medicare taxes. It may also include state and local taxes withheld. Bank statements can also help identify direct deposits from your employer, aiding in gross wage estimation if pay stubs are unavailable. Keep copies of these documents; they provide the basis for the figures you report and are essential for completing Form 4852 accurately.
Filing with Form 4852
If you cannot obtain your W-2, you can file your tax return using Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to report your estimated wages and withheld taxes based on the information you gathered from your pay stubs and other financial records. You will need to provide your employer’s name, address, and Employer Identification Number (EIN) on Form 4852.
The form requires you to enter estimated wages, tips, and other compensation, along with federal income tax, Social Security, and Medicare taxes withheld. You must explain how you determined these amounts, typically by referencing pay stubs, and detail efforts made to obtain your official W-2 from your employer and the IRS. Form 4852 is attached to your income tax return and is typically submitted as a paper filing.
Receiving Your W-2 After Filing
If your official W-2 arrives after you have filed your tax return using Form 4852, compare the information on the received W-2 with the figures you reported. If discrepancies affect your tax liability, you may need to file an amended tax return. This is done using Form 1040-X, “Amended U.S. Individual Income Tax Return.” Wait for your original return to be processed before filing an amended return.