What to Do If You Haven’t Received Your W-2

A Form W-2, or Wage and Tax Statement, is a document employers must issue to each employee and to the Social Security Administration (SSA) annually. This form reports an employee’s annual wages and the amount of taxes withheld for federal income tax, Social Security, and Medicare. The W-2 information is crucial for accurately preparing and filing an individual’s federal income tax return, as it provides the Internal Revenue Service (IRS) with a record of income and tax payments. Not receiving this document by the expected deadline can cause concern for taxpayers.

Initial Actions for a Missing W-2

Employers must provide W-2 forms to employees by January 31st of the year following the tax year. For instance, the W-2 for wages earned in 2024 must be provided by January 31, 2025. If this deadline passes and your W-2 has not arrived, check your mail, including any junk or spam folders if you opted for electronic delivery. Confirm your employer has your current mailing address on file, as an incorrect address is a common reason for a missing form.

Next, contact your employer’s payroll or human resources department. Explain that you have not received your W-2. Be prepared to provide your full name, Social Security number, current mailing address, and employment dates for the tax year. Allow your employer 7 to 14 business days to re-issue the form or explain any delay. Most employers can provide a duplicate copy.

Contacting the IRS for Assistance

If contacting your employer does not resolve the issue, and you still have not received your W-2 by mid-February, contact the IRS for assistance. Call their toll-free number, 800-829-1040. Have specific information ready when you call.

You will need to provide your full name, current address, phone number, Social Security number, and employment dates. Also, gather employer details: full name, address, phone number, and Employer Identification Number (EIN), if known. Your final pay stub from the tax year is helpful, as it contains estimated wages and federal income tax withheld, which the IRS agent will ask for. The IRS will then contact your employer to request the missing form and send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” with instructions.

Filing Your Tax Return Without a W-2

If you still do not receive your W-2 by the April tax deadline, even after involving the IRS, you can use Form 4852 as a substitute. To complete this form, estimate your income and taxes withheld as precisely as possible. This estimation relies on your financial records.

Gather your final pay stubs for the tax year; these documents typically summarize your year-to-date wages and withholdings. Bank statements showing direct deposits from your employer can also help confirm gross income. You may also refer to your previous year’s tax return to estimate figures if your employment and pay remained consistent.

Once you have compiled this information, use it to complete Form 4852, which requires you to input estimated wages, tips, other compensation, and federal income tax withheld. You must also explain on the form the steps taken to obtain your W-2 and how you determined the reported income and withholding amounts. Attach the completed Form 4852 to your federal income tax return. It is advisable to retain copies of all documentation used for your estimates, including pay stubs and bank statements, for a minimum of three years from the date you filed or the return’s due date. If the actual W-2 arrives after you have filed using Form 4852 and there is a significant discrepancy, you may need to file an amended tax return using Form 1040-X.