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

A W2 form, officially known as a Wage and Tax Statement, is a document employers are required to issue annually to each employee. It reports yearly wages and the amount of federal, state, and local taxes withheld. This form is essential for accurately preparing and filing an individual’s income tax return, as it provides the Internal Revenue Service (IRS) with a summary of earnings and tax payments. A common issue, especially for those who have changed jobs, is a missing W2 from a former employer.

Initial Steps When Your W2 is Missing

Employers are required to send out W2 forms to their employees by January 31st each year. If this date falls on a weekend or holiday, the deadline shifts to the next business day. It is advisable to wait for a reasonable period, typically a few weeks into February, to account for potential mail delays before taking further action.

If the W2 still has not arrived after this waiting period, the first step is to directly contact the former employer. When reaching out, be prepared to provide personal identifying information such as your full name, current mailing address, phone number, Social Security number, and the specific dates of your employment. Document all communication attempts, noting the date and time of each call or email, the name of the person you spoke with, and a summary of the conversation.

Gathering Necessary Information

If direct communication with your former employer does not result in receiving your W2, compile information to estimate your income and withholding. Your final pay stub from that employer is typically the most reliable source for this data. This document often details your year-to-date wages, federal income tax withheld, state income tax withheld, and other relevant deductions.

Bank statements can serve as supplementary evidence, particularly for verifying direct deposits of paychecks received. Gather the former employer’s full legal name, address, and if available, their Employer Identification Number (EIN). The EIN can usually be found on your last pay stub. This information is needed for completing IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” which reports your estimated wages and withholding to the IRS.

Seeking IRS Assistance

After exhausting attempts to obtain the W2 directly from your former employer, typically by the end of February, you can seek assistance from the IRS. You can contact the IRS by calling their toll-free number, 1-800-829-1040, or by scheduling an appointment at a local IRS Taxpayer Assistance Center.

When contacting the IRS, have all previously gathered information readily available. This includes your name, current address, Social Security number, and the dates you worked for the employer. You will also need to provide your former employer’s name, address, and phone number, along with your estimated wages and taxes withheld. The IRS will then contact your former employer to request the missing W2 and may also provide you with a copy of Form 4852.

Filing Your Tax Return Without a W2

Even without the official W2, file your tax return by the annual deadline to avoid potential penalties. Use the information compiled from your pay stubs and other records to complete IRS Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form requires you to detail your estimated wages and taxes withheld, along with an explanation of how these amounts were determined and the steps you took to obtain your missing W2.

When submitting your tax return, attach the completed Form 4852 to your Form 1040. If filing electronically, tax software programs typically guide you through including Form 4852. Should the actual W2 arrive after you have already filed your return using Form 4852, compare the information on the official W2 with what you reported. If discrepancies exist, you may need to file an amended tax return using Form 1040-X to correct the information.