What to do when important tax information is MIA

Washington, DC (February 1, 2007)—It’s February and you’re ready to file your taxes, but you still haven’t received your W-2. Unfortunately, this doesn’t mean you don’t have to file this year! What can you do if you don’t have a W-2?

Generally, employers are required to provide employees with a W-2 by January 31. They are usually mailed, so you may want to allow a few days after that for delivery. If it still hasn’t arrived by February 15, the first step is to contact your employer. Be sure to verify your mailing address, especially if you have moved. It’s possible that your W-2 was returned to your employer because of an incorrect or incomplete address.

If you can’t locate your employer, or perhaps the company has gone out of business, you can file Form 4852, a substitute wage and tax statement. You will need to use the information from your pay stubs to complete Form 4852 because this form is used in place of a W-2. Attach the form to your tax return along with any other W-2s you may have and mail the return to the IRS. Unfortunately, if you use Form 4852, you cannot electronically file your tax return and your refund may be delayed while the IRS verifies the information.

What happens if you receive the missing W-2 after you file and the information is different from what you reported on your return?

“You may have to file an amended return,” says Cynthia Jeanguenat, EA. “Anytime you receive additional tax documents after you filed your return, you should check to see if you have to amend the first return. If your original return was missing income and you don’t amend it, you may receive a letter from the IRS asking for an explanation.”

If your W-2 fell prey to an errant canine (as in, "the dog ate my statement!") or you otherwise misplaced it, contact your employer and ask that it be replaced with a “re-issued statement.” Your employer has the right to charge a nominal fee for providing the new W-2.

For help obtaining a copy of a W-2 or if you’re not sure if you need to file an amended return, contact an enrolled agent. Enrolled agents are federally-authorized tax practitioners who have technical expertise in the field of taxation and are empowered to represent taxpayers before all administrative levels of the IRS for audits, collections, and appeals. 

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