What to Do If Your Company Doesn’t Send a W-2

A Form W-2, also known as a Wage and Tax Statement, is a document employers are required to issue annually to each employee. It details the employee’s total wages earned and the amount of federal, state, and local taxes withheld for the tax year. This form provides the necessary figures for accurate reporting of income and tax liability when filing income tax returns. Employers are mandated by law to provide W-2 forms to their employees by January 31st each year.

Initial Steps to Obtain Your W-2

If your W-2 form has not arrived by the January 31st deadline, contact your employer. Begin by confirming that your employer has your correct mailing address on file. Also check all potential delivery locations, including physical mail, email inboxes, and spam or junk folders, as some employers may send electronic versions.

Next, contact your employer’s payroll or human resources department to inquire about the status of your W-2. When communicating, provide your full legal name, Social Security number, current mailing address, and the specific dates of your employment for the tax year in question. Maintaining a detailed record of all communication attempts is important; this includes the dates of contact, the names of individuals you spoke with, and a summary of each discussion. This documentation can prove helpful if further steps are required.

Requesting Assistance from the IRS

If direct communication with your employer does not result in receiving your W-2 by the end of February, contact the Internal Revenue Service (IRS). Contact the IRS at 800-829-1040.

When you call the IRS, be prepared to provide specific information. This includes your full name, address, Social Security number, and the dates you were employed by the company. You will also need to furnish your employer’s name, address, phone number, and, if known, their Employer Identification Number (EIN). Provide an estimate of the wages you earned and the federal income tax that was withheld, which can often be found on your final pay stub. The IRS will then contact your employer directly to request the missing W-2 on your behalf.

Filing Your Tax Return Without a W-2

If you still do not receive your W-2 after the IRS has contacted your employer, you can file your tax return using estimated figures. To estimate your wages and federal income tax withheld, gather records such as your final pay stubs, bank statements showing direct deposits, or your last pay advice. These documents provide a basis for accurately calculating your income and the taxes already paid.

To report these estimated figures, complete IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form requires you to provide your employer’s name, address, and EIN, if available. You will then enter your estimated gross wages and the federal income tax withheld, derived from the records you compiled. Form 4852 also requires an explanation of the efforts you made to obtain the missing W-2.

Once completed, Form 4852 must be attached to your Form 1040, U.S. Individual Tax Return, when you file. Retain a copy of Form 4852 for your personal records. If, after filing your return with Form 4852, you later receive your official W-2 and the information differs from what you reported, you will need to file an amended tax return using Form 1040-X, Amended U.S. Individual Tax Return, to correct any discrepancies.