What to Do When You Haven’t Received Your W-2

A W-2, or Wage and Tax Statement, is a fundamental document in the United States tax system. This form summarizes an employee’s annual wages and the taxes withheld from their paychecks throughout the year by an employer. It includes federal income tax, Social Security, and Medicare taxes, along with other compensation and benefits. The information contained on a W-2 form is essential for accurately preparing and filing an individual’s federal and state income tax returns. It helps in calculating tax liability and determining whether a tax refund is due or if additional taxes are owed.

Initial Actions to Obtain Your W2

Employers are mandated by the Internal Revenue Service (IRS) to furnish W-2 forms to their employees by January 31st of each year. If January 31st passes and your W-2 has not arrived, begin by checking your mail thoroughly, including any spam folders if you opted for electronic delivery. Confirm with your employer that they have your current and correct mailing address on file.

The next step involves contacting your employer’s payroll or human resources department. Be prepared to provide your full name, Social Security number, and the exact dates of your employment for the tax year in question. You should also have your last known address available. Inquire about when and how your W-2 was issued, and request a reissuance if it was mailed to an old address or if you suspect it was lost.

During this communication, ask if electronic access to your W-2 is available. Maintain a detailed record of all your attempts to obtain the W-2 from your employer. Document the dates and times of your calls or emails, the names of the individuals you spoke with, and a summary of what was discussed. This record-keeping will be valuable if further action is required to secure your W-2.

Seeking IRS Assistance

If your attempts to obtain the W-2 from your employer prove unsuccessful, seek assistance from the Internal Revenue Service. The IRS can intervene when an employer fails to provide this tax document. Contact the IRS after you have exhausted your efforts with the employer and waited a reasonable amount of time past the January 31st deadline.

Contact the IRS at 800-829-1040. Be ready to provide your full name, current address, Social Security number, phone number, and the specific dates you were employed by the company.

Provide detailed information about your employer, such as their full name, address, and phone number. If you know your employer’s Employer Identification Number (EIN), have it ready. Also, estimate your wages and federal income tax withheld for the tax year, using your final pay stub or other earning statements.

The IRS will contact your employer to request the missing W-2. They may also send you Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” If the missing form is not received in time for tax filing, you will need to consider filing your taxes using this substitute form.

Filing Taxes Without Your W2

If you have exhausted all options to obtain your W-2, and the tax filing deadline is approaching, you can file your tax return using 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 information you have available, serving as a replacement for the official W-2.

To complete Form 4852, estimate your wages and withheld taxes. Your final pay stub is generally the most reliable source for year-to-date totals, including wages, federal income tax withheld, Social Security wages, and Medicare wages. Bank statements showing direct deposits can also help in estimating your gross wages. Transfer these estimated amounts to the corresponding lines on Form 4852.

Form 4852 requires you to explain your efforts to obtain your W-2, detailing your attempts to contact your employer and the IRS. Once completed, Form 4852 must be attached to your federal income tax return and submitted to the IRS. Tax returns filed with Form 4852 generally cannot be e-filed and must be submitted via mail.

Using Form 4852 allows you to meet the tax filing deadline and avoid potential penalties for late filing. If you later receive your actual W-2 after filing with Form 4852, compare the information on the official W-2 with what you reported. If there are discrepancies that affect your tax liability or refund, you will need to file an amended tax return using Form 1040-X to correct the information.