Here’s what HIVE AI had to say about “What should I do if my employer hasn’t sent me a W-2?”:
What to Do If Your Employer Hasn’t Sent You a W-2
If your employer hasn’t provided your Form W-2 by January 31, which is the deadline for employers to furnish these forms to employees, you should take the following steps:
Step 1: Contact Your Employer
First, contact your employer. If you haven’t received your Form W-2 by January 31, 2025, or if the information on the form is incorrect, you should reach out to your employer/payer directly. IRS.gov Tax Topics This is the most direct and efficient way to resolve the issue.
If your employer has filed for bankruptcy or gone out of business, still try to contact them or their representative. A good precaution is to keep year-to-date records or pay stubs until you receive your Form W-2. If you are unsuccessful in contacting your employer, the IRS can assist you in filing a substitute Form W-2 using your records. IRS – Publication 4128: Tax Impact of Job Loss
Step 2: Contact the IRS
If you still haven’t received the missing or corrected form by the end of February, you can call the IRS at 800-829-1040 for assistance. IRS.gov Tax Topics The IRS can help by sending a letter to your employer on your behalf.
When you contact the IRS, they will send a letter to your employer. The IRS will inform your employer that they have 10 calendar days from receipt of the letter to respond directly to you. IRS IRM 21.3.6 Forms and Information Requests
Step 3: Use Form 4852 (Substitute for Form W-2)
If your employer doesn’t respond to you or the IRS:
If you do not hear from your employer within the 10-day time frame after the IRS contacts them, you should file using Form 4852, Substitute for Form W-2. You’ll need to estimate your income and withholding tax as accurately as possible. Attach the Form 4852 and proof of wages and withholding, if available (such as payroll receipts or pay stubs) to your return. IRS IRM 21.3.6 Forms and Information Requests
Form 4852 serves as a substitute for Form W-2 to send with your return. You should estimate your income as accurately as possible if you do not have evidence of the actual amounts paid to you. IRS – Notice 989: Commonly Asked Questions When IRS Determines Your Work Status is “Employee”
Information You’ll Need to Complete Form 4852
To complete Form 4852, you’ll need to secure the following information for each employer: a. Employer’s name b. Employer’s address, including zip code c. Employer’s tax identification number (this may be shown on a pay stub, your prior year W-2’s, etc.) IRS – Publication 4512-B (EN-SP): Getting Your Taxes Done – Obtaining Your W-2’s (English/Spanish)
You will also need to estimate the wages you earned. To do this, you can: a. Locate a final pay stub or leave and earnings statement b. Develop an estimate of your annual wages earned based on the weeks worked, hours worked, hourly wages earned, prior year W-2’s, etc. IRS – Publication 4512-B (EN-SP): Getting Your Taxes Done – Obtaining Your W-2’s (English/Spanish)
Important Considerations
- Don’t miss the filing deadline: Even if you did not receive a Form W-2 from one or more employers by January 31, you must still file your tax return on time and may need to use Form 4852. IRS Newsroom – IR-2023-28 – Avoid the rush: Presidents Day marks peak time period for calls; use IRS online tools in February to avoid delays, get tax help
- Keep records: Always advise the taxpayer to retain a copy of Form 4852 and copies of the payroll receipts for their records. IRS IRM 21.3.6 Forms and Information Requests
- Be accurate: Remember that non-receipt of a Form W-2 is not the same as a payer’s non-issuance of the form. A form duly issued may be lost in the postal service, mis-addressed, mis-delivered, overlooked, misunderstood, forgotten, or discarded. There are many reasons, having nothing to do with one’s liability, that one might not receive a Form W-2. Dawson U.S. Tax Court Opinions: Susan M. Kuznik Therefore, it’s important to make your best effort to obtain the correct information.
- File an amended return if necessary: If you receive your W-2 after filing your return using Form 4852, you may need to file an amended return if the information differs from your estimates.
Legal Requirements for Employers
It’s important to understand that employers are legally required to provide W-2 forms:
Forms W-2 and W-3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate. IRC § 6071(c)
The written statement (W-2) required by this paragraph shall be due at the same time and shall be furnished in the same manner as the statement required to be furnished under section 6051. Tresuary Reg. 31.6053-3
By following these steps, you can fulfill your tax filing obligations even if your employer hasn’t provided your W-2 form. Remember that the responsibility to file an accurate and timely tax return remains with you, regardless of whether you receive all expected documentation from third parties.
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