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

A Form W-2 is a document employers provide to employees and the Internal Revenue Service (IRS) annually. This form details total wages earned and amounts withheld for federal, state, and local taxes, as well as Social Security and Medicare. The information on the W-2 is fundamental for individuals to accurately prepare their federal and state income tax returns. Employers must send W-2 forms to employees by January 31st each year. If this deadline passes and you haven’t received your W-2, clear steps can ensure your tax obligations are met.

Contacting Your Employer

If your W-2 has not arrived by the end of January, the first action is to contact your employer. Wait until mid-February to allow for postal delays before contacting them. You should reach out to the payroll or human resources department, as they are responsible for issuing these tax documents.

When contacting your employer, be prepared to provide your current mailing address, Social Security Number, and the dates you were employed during the tax year. Request a reissued W-2 and confirm the address they have on file. Document all communication, including dates, names, and discussion summaries. This record helps if further action is required.

Gathering Substitute Information

If you are unable to obtain your W-2 directly from your employer, you will need to gather information to prepare a substitute form for tax filing. The IRS provides Form 4852, “Substitute for Form W-2,” used when a W-2 is missing or incorrect. This form allows you to report your wages and withheld taxes based on the records you have.

To complete Form 4852, you will need to estimate your gross wages, federal income tax withheld, Social Security wages and tax, and Medicare wages and tax. Your last pay stub for the tax year is helpful, as it typically shows year-to-date totals for these categories. Other documents that can help include year-end earnings statements, bank statements reflecting direct deposits, or Form 1099-MISC if you received any non-employee compensation from the same employer. On Form 4852, enter your personal information, employer’s name, address, and EIN (if known). You must also explain how you determined the reported amounts and detail your attempts to obtain the official W-2.

Seeking IRS Assistance

If your employer is unresponsive or unable to provide your W-2 after your attempts, you can seek assistance from the IRS. Contact the IRS after March 1st if you still haven’t received your W-2. The IRS can be reached by phone at 800-829-1040.

When contacting the IRS, have ready your name, address, Social Security Number, and phone number. You will also need to provide your employer’s name, address, phone number, and their Employer Identification Number (EIN) if you know it, along with the dates you worked for them. The IRS will then contact your employer on your behalf to request the missing form and will also send you a copy of Form 4852 and instructions on how to use it. Remember that even if the IRS is involved, you remain responsible for filing your tax return by the annual deadline, typically April 15th.

Filing Without Your W-2

When you have exhausted efforts to obtain your official W-2, you can proceed with filing your tax return using the information you’ve gathered. This involves attaching the completed Form 4852 to your federal income tax return, such as Form 1040.

File your tax return by the tax deadline, even without the official W-2, to avoid potential penalties for late filing. Maintaining accurate records is important throughout this process, so keep copies of your Form 4852, all pay stubs, and any correspondence with your employer or the IRS. While filing with estimated income using Form 4852 allows for timely submission, the actual W-2, if it arrives later, may contain slightly different figures. This might necessitate further action to reconcile any discrepancies.

What to Do if Your W-2 Arrives Later

Sometimes, your official W-2 may arrive after you have already filed your tax return using estimated information or Form 4852. If the information on the official W-2 is significantly different from what you reported, you may need to file an amended tax return. This is done using Form 1040-X, Amended Tax Return.

An amendment is generally necessary if the differences in wages or withheld taxes affect your tax liability, resulting in either a higher tax due or a larger refund. Form 1040-X allows you to correct errors or update information on a previously filed return. Filing an amended return ensures that the IRS has accurate information on file, which can prevent future issues. Depending on the changes, filing Form 1040-X could lead to receiving an additional refund or owing more tax.