What to Do If Your Employer Doesn’t Give You a W-2

When an employer does not provide your W-2 form, it can create uncertainty for tax filing. A Form W-2, officially known as the Wage and Tax Statement, is an important document issued by employers to report an employee’s annual wages and the taxes withheld from their paychecks. This form is essential for accurately filing federal and state income tax returns, as it provides details for reporting income and claiming tax credits or refunds.

Confirming the Filing Deadline

Employers are required to furnish W-2 forms to their employees by January 31st. If this date falls on a weekend or a legal holiday, the deadline shifts to the next business day. While employers must send the forms by this date, it is prudent to allow a reasonable amount of time for mail delivery, often until mid-February, before assuming a W-2 is missing. This grace period accounts for postal delays.

Initial Efforts to Contact Your Employer

If your W-2 has not arrived by mid-February, contact your employer. Begin by reaching out to the payroll or human resources department. Use multiple methods of contact, such as phone calls, emails, or a written letter, to ensure your request is received.

When contacting your employer, provide identifying information. Include your full name, current mailing address, Social Security number, and employment dates for the tax year. Document all communication attempts. Record dates, times, names of any individuals you speak with, and a summary of each conversation. This record will be invaluable if further action is necessary.

Engaging the Internal Revenue Service

If your initial efforts to obtain your W-2 from your employer are unsuccessful, and you still have not received the form by the end of February, it is appropriate to contact the Internal Revenue Service (IRS) for assistance. You can call the IRS toll-free at 800-829-1040. When you contact the IRS, be prepared to provide specific information. This includes your name, current address, Social Security number, and the dates you worked for the employer.

You will also need to provide your employer’s full name, address, and phone number. If you know their Employer Identification Number (EIN), have that readily available as well. The IRS will then contact your employer on your behalf, requesting that the missing W-2 be furnished to you. They may also send you a copy of Form 4852.

Preparing Your Tax Return Without a W-2

If you still do not receive your W-2 in time to file your tax return, the IRS provides Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows you to report your wages and withheld taxes based on the best information available.

To complete Form 4852, estimate your wages and federal, Social Security, and Medicare taxes withheld. Your final pay stub is an excellent source, as it typically provides year-to-date totals. Transfer these estimated figures and your employer’s details to Form 4852. Attach Form 4852 to your federal income tax return, such as Form 1040. File your tax return by the deadline, even with estimated figures, to avoid penalties. If the actual W-2 arrives later and shows different information, you may need to file an amended return using Form 1040-X to correct discrepancies.