What to Do If Your Employer Doesn’t Provide a W-2?

A Form W-2, Wage and Tax Statement, is an important document for individuals to accurately file their annual income tax returns. This statement reports an employee’s annual wages and the amount of taxes withheld by the employer, including federal, state, and local income taxes, as well as Social Security and Medicare taxes. Employers are legally obligated to furnish this form to employees by January 31st of each year. However, if this important document is not received by the deadline, taxpayers may be unsure how to proceed.

Steps to Take Before Contacting the IRS

Before involving the Internal Revenue Service (IRS), take several steps to obtain your missing W-2 directly from your employer. Start by contacting the employer’s payroll or human resources department to request the missing W-2. Follow up if there is no immediate response within a few business days.

Ensure the employer has current and accurate contact information. Confirm your mailing address, email address, and phone number on file are up-to-date to prevent delivery issues. Also, thoroughly check all potential delivery locations, including physical mail and any online employee portals, as W-2s might be made available electronically.

Gather all available pay stubs and other financial records for the tax year. These documents contain important information, such as total gross wages, federal income tax withheld, state income tax withheld, and Social Security and Medicare taxes. This detailed information will be essential if you need to prepare a substitute W-2 or provide estimates to tax authorities.

Contacting the IRS

If direct attempts to obtain the W-2 from the employer are unsuccessful, and the January 31st deadline has passed, taxpayers can contact the IRS. It is recommended to wait until after February 14th to contact the IRS, allowing time for the W-2 to arrive or for the employer to respond to initial requests. When contacting the IRS, be prepared to provide specific details.

You will need your employer’s name, address, and phone number, and if known, their Employer Identification Number (EIN). Also, provide your Social Security number and an estimate of your wages and federal income tax withheld from your collected pay stubs. The IRS can be reached by phone at their toll-free number, 800-829-1040, or by visiting a local Taxpayer Assistance Center (TAC).

Upon receiving this information, the IRS will contact the employer to request the missing W-2. The IRS may also mail you Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” with instructions. This form allows taxpayers to report income and withholding when an official W-2 is unavailable.

Filing Your Tax Return Without a W-2

When an official W-2 is unavailable, taxpayers can still file using Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” It reports wages and withheld taxes when the employer has not provided a W-2. The information gathered from pay stubs, such as total wages, federal income tax withheld, and state and local taxes, is critically important for accurately completing Form 4852.

Transfer all relevant financial details from your pay stubs onto Form 4852, ensuring accurate reporting of gross wages and all categories of withheld taxes. Estimate any missing figures as accurately as possible based on the available records. Also, provide a detailed explanation on Form 4852 of your attempts to obtain the W-2 from your employer.

Adhering to the tax filing deadline, April 15th, is important, even without the official W-2, to avoid penalties for late filing or underpayment. Penalties can include interest charges on unpaid taxes and a failure-to-file penalty, which can be 5% of the unpaid taxes for each month or part of a month that a tax return is late, up to a maximum of 25%. An additional failure-to-pay penalty of 0.5% of the unpaid tax per month may also apply, capped at 25%.

Some tax software may allow for e-filing by entering the information from Form 4852, especially if the employer’s EIN is known. However, Form 4852 itself is typically not transmitted electronically. In many cases, or if the EIN is unknown, it is necessary to print and mail your tax return along with the completed Form 4852. This ensures the IRS receives all the necessary documentation for processing the return based on substitute information.

Correcting Errors or Receiving a Late W-2

If an official W-2 arrives after a tax return has already been filed using Form 4852, compare the information on the newly received W-2 with the data reported on Form 4852. If there are any discrepancies that alter your tax liability, an amended tax return must be filed.

Submit an amended tax return using Form 1040-X, “Amended U.S. Individual Income Tax Return.” This form allows taxpayers to correct errors or report additional information that affects their original tax return. Explain the reason for the amendment on Form 1040-X and include any supporting documentation.

If an employer provides a W-2 that contains incorrect information, contact the employer and request a corrected W-2 (Form W-2c, “Corrected Wage and Tax Statement”). If the employer fails to issue a corrected form or is unresponsive, the taxpayer can contact the IRS for assistance. If the original return was filed with the incorrect W-2, an amended return using Form 1040-X is also required to correct the tax information.