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IRS Issues Annual Advice on Missing Form W-2's.
(Parker's Federal Tax Bulletin: February 14, 2013)

Each year, the IRS issues annual advice on actions a taxpayer should take when the taxpayer has not received his or her Form W-2.

According to the IRS, if a taxpayer has not received his or her Form W-2, the taxpayer should:

(1) Contact the employer. Ask the employer or former employer to send the W-2 if it has not already been sent. Double check that the employer has the correct address.

(2) Contact the IRS. After February 14, a taxpayer can call the IRS at 800-829-1040 if the taxpayer has not yet received his or her W-2. The IRS will require the following information:

(i) the taxpayer's name, address, social security number and phone number;
(ii) the employer's name, address and phone number;
(iii) the dates the taxpayer worked for the employer; and
(iv) an estimate of the taxpayer's wages and federal income tax withheld in 2012, based on the taxpayer's final pay stub or leave-and-earnings statement, if available.

(3) The taxpayer must still file his or her tax return on or before April 15, 2013, even if no Form W-2 has been received. If the taxpayer has not received a Form W-2, the taxpayer should file Form 4852, Substitute for Form W-2, Wage and Tax Statement, in place of the W-2. This form is used to estimate the taxpayer's income and withholding taxes as accurately as possible. The IRS may delay processing of the return while it verifies the information.

If a taxpayer receives the missing W-2 after the tax return has been filed and the information on the W-2 is different from what was reported using Form 4852, then Form 1040X, Amended U.S. Individual Income Tax Return, should be filed to amend the tax return.

(Staff Editor at Parker Tax Publishing)

Disclaimer: This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer. The information contained herein is general in nature and based on authorities that are subject to change. Parker Tax Publishing guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. Parker Tax Publishing assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein.

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