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1.15 IRS Procedures: W–2 - Additional, Incorrect, Lost, Non-receipt, Omitted
What is the deadline for my employer to get my W-2 forms to me?
An employer is required to furnish a completed Form W-2 (copies B, C, and
2) to each employee showing their compensation and tax withholding amounts
for the calendar year, generally, by January 31 of the next year. The employer
may choose to "furnish" the completed W-2 in a manner other than mailing,
but mailing a properly addressed form on or before the due date meets the
"furnish" requirement.
References:
What do I do if an employer has not provided me a W-2 form?
After January 31st, if you want to file but have not received your Form
W-2, you should contact your employer to find out if or when the Form W-2
was mailed. You may not have received your W-2 because of an incorrect or
incomplete address. If so, you can provide a correct address at this time
or send a self-addressed stamped envelope to the employer.
If the W-2 was returned to the employer because of an address problem or
was not yet issued, after contacting the employer, allow a reasonable amount
of time for the employer to mail the form to you. If you still do not receive
your W-2, contact the IRS for assistance at (800) 829-1040, but not before
February 16th. An IRS representative will complete a W-2 complaint on Form
4598, " Form W-2 or 1099 Not Received or Incorrect." A copy of the Form 4598
will be sent to the employer and a copy to you along with Form 4852 (PDF), Substitute for a Missing Form W-2. When you call or
visit a walk-in office, please have the following information available:
Your employer's name and complete address, including zip code, employer
identification number (if known - see prior year's W-2 if you worked for the
same employer), and telephone number,
Your name, address, including zip code, social security number, and telephone
number; and
An estimate of the wages you earned, the federal income tax withheld,
and the period you worked for that employer. The estimate should be based
on year-to-date information from your final pay stub or leave-and-earnings
statement, if possible.
If you file your return and attach Form 4852 to support the withholding
amount claimed instead of a Form W-2, your refund can be delayed while the
information you gave us is verified.
If you receive a Form W-2 after you file your return and it does not agree
with the income or withheld tax you reported on your return, file an amended
return on Form 1040X (PDF), Amended U.S. Individual
Income Tax Return.
References:
I didn't get my W-2 by January 31, so I asked my employer for it,
but I still don't have it. What should I do?
If you don't receive your Form W-2 by February 15, contact the IRS for
assistance at (800) 829-1040. Also, you may want to refer to Tax Topic 154, Form
W-2 - What To Do if Not Received, to see the specific information the
IRS will need in order to prepare Form 4852 (PDF), Substitute
For a Missing Form W-2.
References:
How do I get my W-2 form from a company that went under last year?
If you need to file a return for the most recent tax year and you have
not yet received a Form W-2, try either calling at the last known telephone
number or send a self-addressed stamped envelope to the last known address.
Even though the company has gone out of business, they might still be having
their mail forwarded. Because the company "went under," it may be in bankruptcy.
If the employer has not furnished Forms W-2 to the employees and all the company
assets, including payroll records, are currently part of a bankruptcy estate,
the bankruptcy trustee should issue the Forms W-2 in connection with wage
claims paid by the trustee. Contact the bankruptcy court for the name of the
trustee assigned to the bankruptcy case.
If you are unable to obtain a copy of your W-2, contact the IRS after February
15th of the following year and a representative will take a W-2 complaint.
Form 4598, "Form W-2 or 1099 Not Received or Incorrect," will be completed.
A copy will be mailed to the last known address of the employer and one to
you, along with a Form 4852 (PDF), Substitute
for a Missing Form W-2.
If it has been nine months or more since the end of the tax year, the IRS
may be able to provide you with a transcript of the W-2 filed by the employer
with the Social Security Administration. Call (800) 829-1040 or (800) 829-3676
to ask for Form 4506. If you filed a return with the original W-2 attached,
but now need a copy, you may order one from the IRS with a Form 4506 (PDF), Request for Copy of Tax Return.
References:
I've lost a W-2 form. How can I get another one?
You can request a copy from your employer. Employers should keep their
employment tax records, including Forms W-2, for at least four years.
If you are not able to obtain a copy from your employer, there are two
options for assistance from the IRS. You can request a transcript of the W-2,
which is a line-by-line computer printed facsimile of the form filed by the
employer with the Social Security Administration (state withholding information
is not shown on a transcript), or you can request a photocopy from the service
center. In either case, you should use Form 4506 (PDF), Request
for Copy of Tax Return . IRS transcripts of the three most recent tax
years are generally available nine months after the tax year. Call for assistance
at (800) 829-1040 or (800) 829-3676 to ask for Form 4506. The response time
is about 10 days. Photocopy requests can take up to 60 days. Copies of Forms
W-2 and tax returns are generally available for the prior six years. Both
transcripts and photocopies of Forms W-2 are free of charge. There is a fee
of $23 ($39 as of January 1, 2004) for photocopies of tax returns.
References:
Can I file a tax return using a photocopy of my W-2? Does it matter
which copy is copied, e.g. employer, state, etc.?
You can use a photocopy of your Form W-2 as long as it is legible. It does
not matter which copy you use because they all contain the same information
in the same format.
I forgot to mail my Form W-2, schedules or forms with my tax return.
What should I do?
Wait until the Internal Revenue Service requests the Form W-2 (PDF), schedules or forms. The request will be made in writing
within six weeks from the date you mailed the return and the notice acts as
a transmittal that enables the service center to match the W-2 you send with
the tax return. Do not send the Form W-2 separately before you receive the
notice, nor should you submit another return with the Form W-2 attached unless
there is a change in your return that you are amending.
For more tips and information on tax return filing procedures, refer to
Chapter 1 of Publication 17, Your Federal Income Tax.
References:
I received a W-2 with the wrong social security number. Do I need
to do anything?
Ask your employer for a corrected W-2, which is Form W-2C (PDF), Corrected Wage and Tax Statement . Make sure that your
employer has your correct social security number. If the W-2 information is
not correct, you will not be credited with the quarters you worked during
the year and the wages earned towards calculating your social security benefits.
References:
- Form W-2C (PDF), Corrected Wage
and Tax Statement
- Form W-2 (PDF) , Wage and Tax
Statement
I have already filed my return and now I have received another Form
W-2. What can I do?
If you find that you have done any of the following, you should file an
amended return 1) you did not report some income; 2) you claimed deductions
or credits you should not have claimed; 3) you failed to claim some deductions
or credits you are entitled to; or 4) you used an incorrect filing status.
The form you use to correct the Form 1040 (PDF), Form 1040A (PDF), Form 1040EZ (PDF),
or TeleFile you already filed is Form 1040X (PDF), Amended
U.S. Individual Income Tax Return. Please refer to Tax Topic 308, Amended
Returns, for additional information.
For additional information on when, where, and how to file, refer to Tax Topic 301, When, Where, and How to File.
References:
- Form 1040 (PDF), U.S. Individual
Income Tax Return
- Form 1040A (PDF), U.S. Individual
Income Tax Return
- Form 1040EZ (PDF), U.S. Individual
Income Tax Return for Single and Joint Filers with No Dependents
- Form 1040X (PDF), Amended U.S.
Individual Income Tax Return
- Tax Topic 301, When, where, and how to file
- Tax Topic 308, Amended Returns
I just received a corrected W-2 form from my employer. I've already
filed my taxes. What do I need to do now?
If you receive another Form W-2 after your return is filed, you must file
an amended tax return. Use Form 1040X (PDF), Amended
U.S. Individual Income Tax Return, to correct a previously filed Form
1040, 1040A, or 1040EZ.
If you are filing to claim an additional refund, wait until you have received
your original refund. You can cash that check. If you owe additional tax because
of the additional W-2, you should file Form 1040X and pay the additional tax
by April 15 to avoid penalties and interest.
For more tips and information on tax return filing procedures, refer to
Chapter 1 of Publication 17, Your Federal Income Tax.
References:
I received an incorrect W-2 form. I can't get my former employer
to issue a corrected W-2? What should I do?
If your attempts to have an incorrect Form W-2 corrected by your employer
are unsuccessful and it is after February 15th, contact the IRS at (800) 829-1040.
An IRS representative can initiate a Form W-2 complaint. Form 4598, Form W-2
or 1099 Not Received or Incorrect, will be sent to the employer and a copy
will be sent to you along with Form 4852 (PDF), Substitute
for a Missing Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions
from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc. The copy that the employer receives will advise him or her
of the employer's responsibilities to provide a correct Form W-2 and of the
penalties for failure to do so. When you call the IRS visit an IRS Taxpayer
Assistance Center (TAC), please have the following information available:
Your employer's name and complete address, including zip code, employer
identification number (if known - see prior year's Form W-2 if you worked
for the same employer), and telephone number,
Your name, address, including zip code, social security number, and telephone
number; and
An estimate of the wages you earned, the federal income tax withheld,
and the period you worked for that employer. The estimate should be based
on year-to-date information from your final pay stub or leave-and-earnings
statement, if possible.
If you file your return and attach Form 4852 to support the withholding
amount claimed instead of a Form W-2, your refund can be delayed while the
information you gave us is verified.
If you receive a Form W-2 after you file your return and it does not agree
with the income or withheld tax you reported on your return, file an amended
return on Form 1040X (PDF), Amended U.S. Individual
Income Tax Return.
References:
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