What Can You Do if Your Employer Does Not Get Your Tax Form to You on Time?

The "Furnish" Requirement

The IRS requires employers to furnish copies B, C and 2 of the W-2 form to employees by the deadline unless the company files for and is granted an extension. Employers that fail to provide correct W-2 forms to employees face penalties. The IRS considers the "furnish" requirement met by employers that properly address W-2 forms and mail the forms on or before January 21. Employers that use outside contractors are not relieved of the responsibility of providing the W-2 forms by the deadline. The IRS allows employers to use official IRS forms or acceptable forms that meet the agency's requirements.

Your employer may have willfully neglected to provide you with a W-2 form. Your missing W-2 form might have been returned to the employer as undeliverable if you have moved or if the mailing address is incorrect. If your employer or former employer mailed you the W-2 and you have lost it, you may request that the employer provide you with a replacement form, which is called a reissued statement. The IRS provides special instructions for getting W-2s to employees in a variety of circumstances, such as when a company ceases operations or when one company buys another, or when an employee is terminated mid-year. Automatic extensions may apply for successor or predecessor employers. The IRS "what to do" instructions provide 4 steps to follow for employees who are missing W-2 forms.

First, contact the employer and ask if the form was mailed, to what address the form was mailed and whether it was returned to the employer. You should request that the form is reissued and wait a reasonable period of time to receive the form. If you do not receive your W-2 form by February 14, you must contact the IRS at 800-829-1040 and provide information about your employer and your employment, preferably from official documents such as pay stubs or leave and earnings statements. The IRS requires you to file your income tax return unless you request an extension to file. If the extension is granted, you will have until April 18 to file your return. The IRS provides links on its website to local tax assistance centers that can help resolve challenging personal tax issues.

Step three instructions apply if you have not received your W-2 form by April 18 and you have completed the first two steps in the "what to do" instructions. If you meet these conditions, you may use the IRS Form 4852 as a substitute for the W-2 form. You should complete your return, attach form 4852 and file your return. The IRS may delay processing of your return pending verification of the information. If you receive your missing W-2 form after filing form 4852 with your tax return, file an amended return if the information is different than that reported to the IRS. Use form 1040X to file an amended return.