What to Do If Your Previous Employer Doesn’t Send Your W2?

Not receiving a W2 form from a previous employer can create uncertainty during tax season. This document, summarizing annual wages and taxes withheld, is crucial for filing your income tax return. Specific procedures exist to help individuals navigate this situation, ensuring tax obligations are met even if the W2 is delayed or missing.

Initial Steps and Employer Contact

Employers are required to mail W2 forms to their employees by January 31st each year. If the January 31st deadline passes, wait until at least mid-February before taking action, allowing for mailing delays. A common reason for non-receipt is an incorrect or outdated mailing address on file with the employer. Contact your previous employer’s human resources or payroll department to verify your address and confirm the W2 was sent.

When contacting your former employer, have ready your full name, Social Security Number, employment dates, and last known address. Requesting a copy of the W2 or confirming when it was mailed can often resolve the issue directly. Document all communication attempts, including dates, times, names of individuals you spoke with, and a summary of the discussion. This record can be helpful if further steps become necessary.

Seeking IRS Assistance

If direct communication with your previous employer does not yield the missing W2 by mid-February, contact the Internal Revenue Service (IRS) for assistance. Call the IRS at 800-829-1040. When you call, be prepared to provide details about your situation.

The IRS will ask for your name, current address, Social Security Number, and employment dates. Provide your former employer’s name, address, phone number, and if known, their Employer Identification Number (EIN). An estimate of your wages and federal income tax withheld from your employment is helpful, often found on your final pay stub. The IRS will then contact the employer on your behalf to request the missing W2.

Filing Your Taxes Without a W2

If you still do not receive your W2 after contacting your employer and the IRS, you can still file your federal income tax return by the tax deadline. The IRS provides Form 4852, “Substitute for Form W-2, Wage and Tax Statement,” for this purpose. This form allows taxpayers to report their estimated wages and tax withholdings when the official W2 is unavailable.

To complete Form 4852, you will need to estimate:
Gross wages
Federal income tax withheld
Social Security wages and tax withheld
Medicare wages and tax withheld

Your final pay stub from the previous employer is often the most reliable source for these figures, as it typically provides year-to-date totals. Form 4852 requires you to explain how you determined these estimated amounts and to detail the efforts you made to secure the missing W2 from your employer.

Attach the completed Form 4852 to your Form 1040, U.S. Individual Income Tax Return, when filing. Electronic filing is generally not an option with Form 4852; you will likely need to submit a paper return. Filing on time, even with Form 4852, helps to avoid potential penalties for late filing. If the actual W2 arrives after filing with Form 4852, compare the information on the received W2 with what you reported. If there are discrepancies, you may need to file an amended tax return using Form 1040-X, Amended U.S. Individual Income Tax Return, to adjust your tax liability or refund.

State Tax Considerations

The absence of a W2 can also affect your state income tax filing, as most states require similar wage and withholding information. The estimated income and withholding figures compiled for your federal tax return, using sources like your last pay stub, will also be relevant for your state tax return. While some states may have their own equivalent forms or specific procedures for filing without a W2, this is not universally true.

Consult your specific state’s department of revenue or tax agency website for detailed guidance. These state agencies can provide information on any state-specific forms or requirements for taxpayers who have not received their W2. Understanding state rules helps ensure compliance with local tax laws, complementing federal tax filing efforts.