Taxpayers must act when missing a W-2

By Meg Chevalier



Make sure you have all the needed documents, including all your W-2 forms, before you file your 2011 tax return. You should receive an Internal Revenue Service (IRS) W-2 wage and tax statement from each of your employers. Employers had until Jan. 31 to issue 2011 earnings statements.
If you haven’t received your W-2, follow these four steps:
  • 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 the company to resend or issue the W-2.
  • Contact the IRS for assistance at (800) 829-1040. When you call, you must provide your name, address, Social Security number and phone number. Also, you must have the employer’s name, address and phone number; dates of employment; and an estimate of the wages you earned, the federal income tax withheld and when you worked for the employer during 2011. If possible, the estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement.
  • File your return or request an extension by April 17 even if you do not receive your W-2. If you have not received your W-2 in time to file your return by the due date and have completed steps 1 and 2, you may use Form 4852, substitute for Form W-2. 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.
  • File a Form 1040X, Amended U.S. Individual Income Tax Return, if receive your missing W-2 after you file your return using Form 4852 and the information is different from what you reported.
  Form 4852, Form 1040X and instructions are available at www.irs.gov  or by calling (800) 829-3676.
 
Meg Chevalier is a senior tax specialist in the Providence office of the Internal Revenue Service. To contact or ask her a question, e-mail miguelina.y.chevalier@irs.gov.

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