What to Do If Your Former Employer Doesn’t Send a W2

The W-2 form, or Wage and Tax Statement, details an individual’s annual wages and the amount of federal, state, and local taxes withheld by their employer. This form is necessary for accurately preparing and filing federal and state income tax returns. Employers are legally obligated to furnish W-2 forms to their employees by January 31st of each year, covering the previous calendar year’s earnings. When a former employer fails to provide this document, it can create difficulty for the individual trying to meet their tax obligations.

Initial Actions When Your W2 Is Missing

If the January 31st deadline for receiving your W-2 has passed, first, confirm that sufficient time has elapsed for postal delivery, typically allowing a few extra days beyond the deadline.

Contact your former employer’s payroll or human resources department. Provide your full name, Social Security number, last known address, and the specific dates of your employment. Inquire about the date the W-2 was mailed and confirm the address used, especially if you have relocated. Maintain a detailed record of all communications, including the date, time, the name of the person you spoke with, and a summary of the conversation. This documentation is valuable for further action.

While awaiting your W-2 or if your employer is unresponsive, gather all personal wage and withholding records. Your final pay stub for the tax year is an important document, as it contains year-to-date totals for wages, federal income tax withheld, Social Security wages, and Medicare wages. Bank statements showing direct deposits can also help confirm your gross income. These records are necessary for estimating your income and withheld taxes if you file without the official W-2. After your initial contact with the employer, allow a reasonable period for them to respond or for the W-2 to arrive before escalating your efforts.

Seeking Assistance from the IRS

If direct communication with your former employer is unsuccessful after a reasonable waiting period, usually by the end of February, seek assistance from the Internal Revenue Service (IRS). The IRS can intervene on your behalf to obtain the missing W-2.

To contact the IRS, call 800-829-1040. Before calling, prepare information to expedite the process. You will need your full name, current address, Social Security number, and phone number. Have your former employer’s name, address, phone number, and their Employer Identification Number (EIN) if known. The EIN can be found on a previous year’s W-2 or your last pay stub.

The IRS will contact your former employer to request the missing W-2 form. They will also provide you with a copy of Form 4852 along with instructions. In some cases, the IRS may provide a wage and income transcript containing the federal tax information reported by your employer to the Social Security Administration (SSA). While this transcript can be useful, it does not become available until later in the year and does not include state or local tax information. Obtaining information or a response through IRS intervention may take time.

Preparing Your Tax Return Without a W2

If you still do not receive your W-2 by the April 15th deadline, you can use IRS Form 4852, Substitute for Form W-2. This form allows you to report your wages and withheld taxes based on available information.

To complete Form 4852, use the wage and withholding information gathered from your personal records. You must estimate your gross wages, federal income tax withheld, and Social Security and Medicare wages and taxes. The form also requires an explanation of how you determined these figures and details of steps taken to obtain the missing W-2. You can file Form 4852 electronically if you have your employer’s EIN; otherwise, you may need to mail a paper return.

If you receive your actual W-2 after filing with Form 4852, you must amend your tax return using Form 1040-X, Amended U.S. Individual Income Tax Return. Form 1040-X allows you to correct errors in income, deductions, or credits, and recalculate your tax liability or refund. You generally have three years from the original filing deadline or two years from the date you paid the tax, whichever is later, to file an amended return. If you require more time to file, request an extension using Form 4868, Application for Automatic Extension of Time to File, which grants an additional six months to file, but not to pay taxes owed.