WHAT YOU NEED TO DO IF YOU ARE MISSING A W-2
by Barry L Weller, EA
You should receive a Form W-2, Wage and Tax Statement, from each of your employers each year. This document is essential to filling out your individual tax returns. Employers have until February 2, 2009 to provide or mail you a 2008 W-2 earnings statement either electronically or in paper form. If you haven’t received your W-2, follow these steps:
(1) Contact your employer. If you have not received your Form W-2, contact your employer to inquire if and when the W-2 was mailed. If it was mailed, it may have been returned to the employer because of an incorrect or incomplete address. After contacting the employer, allow a reasonable amount of time for them to resend or to issue the W-2.
(2) Contact the IRS. If you still do not receive your W-2, contact the IRS at 800-829-1040. When you call, have the following information:
Employer's name, address, city, and state, including zip code
Your name, address, city and state, including zip code, and Social Security number
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.
(3) File your return. You still must file your tax return on time even if you do not receive your Form W-2. If you have not received your Form W-2 by February 17th, and have completed steps 1 and 2 above, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to the return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified.
(4) File a Form 1040X. On occasion, you may receive your missing documents at a later date and some may have conflicting information. You may receive a Form W-2 or W-2C (corrected form) after you filed your return using Form 4852, and the information differs from what you reported on your return. If this happens, you must amend your return by filing a Form 1040X, Amended U.S. Individual Income Tax Return.
Barry L Weller, EA is the president of Barry Weller & Associates with offices at 216 E Philadelphia Ave, Boyertown. Phone (610) 367-8280 He is an enrolled agent, licensed to represent taxpayers before the IRS.