Employers are supposed to mail Form W-2 to employees no later than January 31. If a taxpayer does not receive Form W-2 by the middle of February, here are the steps to take:
- Contact the employer. The Form W-2 may have been sent to the wrong address, or the employer may have sent it out a bit late.
- If the employer will not issue or resend the Form W-2, or if the employee cannot get in touch with the employer, the employee should contact the IRS for assistance at 1-800-829-1040 and provide the following information:
The IRS will contact the employer. The employer may be subject to fines.
- The employer’s name, complete address, telephone number and, if known, the employer’s identification number;
- Your name, address, and Social Security number or ITIN; and
- An estimate of wages earned, federal income tax withheld, and dates worked.
- The taxpayer is still responsible for filing a return on time. To do so, the taxpayer can use a Form 4852, Substitute for Form W-2, which will be sent by the IRS based on the information provided by the taxpayer. Using that form, however, may delay a refund. The taxpayer can also use the information on the last pay stub received in the prior year.
- If the taxpayer ultimately receives a Form W-2 after filing a return and the amounts are different than those used on the return, the taxpayer must file an amended return, Form 1040x.
This information last reviewed 11/2/11.