What to Do If You Do Not Receive a W-2
Editor's Note: This article is part of our 2014 Tax Tips series. Robert Flach is an expert with more than 40 years of experience as a tax professional and also blogs as The Wandering Tax Pro.
NEW YORK (MainStreet) You had three different jobs in 2013, but you have received only two W-2s. What should you do?
If you haven't received all of your Form W-2s for 2013 by February 5, the first thing to do is call, or visit, the employer that owes you the statement. Find out when your W-2 was mailed, and make sure it was sent to your correct address. You can ask the employer to issue a duplicate W-2.
If you cannot contact the employer, because perhaps it has moved or gone out of business, or if the original or a duplicate W-2 has not arrived by February 14, call the Internal Revenue Service at 800-829-1040. Provide the IRS with the following information
- your name, address, Social Security number, and phone number,
- the employer's name, address, and phone number,
- the dates of employment, and
- an estimate of total wages earned and federal income tax withheld, based on your pay stubs.
You can file your Form 1040 without a Form W-2. Use your pay stubs or other records to reconstruct the various items of income and withholding and file Form 4852 "Substitute for Form W-2 Wage and Tax Statement" with your federal and state returns.
If you receive the Form W-2 after you have filed your 2013 returns, and the information on the W-2 is different from the numbers you entered on the Form 4852, you can file an amended Form 1040X. Wait eight weeks after you have filed the original Form 1040 before submitting the amended return.
Forms 4852 and 1040X can be downloaded at www.irs.gov.
--Written by Robert D. Flach for MainStreet