IRS Issues Annual Advice on Missing Form W-2’s
Each year, the IRS issues annual advice on actions a taxpayer should take when the taxpayer has not received his or her Form W-2. IRS Website (2/8/13).
According to the IRS, if a taxpayer has not received his or her Form W-2, the taxpayer should:
(1) Contact the employer. Ask the employer or former employer to send the W-2 if it has not already been sent. Double check that the employer has the correct address.
(2) Contact the IRS. After February 14, a taxpayer can call the IRS at 800-829-1040 if the taxpayer has not yet received his or her W-2. The IRS will require the following information:
(i) the taxpayer’s name, address, social security number and phone number;
(ii) the employer’s name, address and phone number;
(iii) the dates the taxpayer worked for the employer; and
(iv) an estimate of the taxpayer’s wages and federal income tax withheld in 2012, based on the taxpayer’s final pay stub or leave-and-earnings statement, if available.
(3) The taxpayer must still file his or her tax return on or before April 15, 2013, even if no Form W-2 has been received. If the taxpayer has not received a Form W-2, the taxpayer should file Form 4852, Substitute for Form W-2, Wage and Tax Statement, in place of the W-2. This form is used to estimate the taxpayer’s income and withholding taxes as accurately as possible. The IRS may delay processing of the return while it verifies the information.
If a taxpayer receives the missing W-2 after the tax return has been filed and the information on the W-2 is different from what was reported using Form 4852, then Form 1040X, Amended U.S. Individual Income Tax Return, should be filed to amend the tax