Every year, your employer is required to file Form W-2 for you with the IRS. They must also send you a copy for your own tax filing. Form W-2 must be filed by a business for all employees, no matter how low their wages.
Form W-2 reports taxable wages paid to an employee, as well as employment taxes withheld from that tax year’s paychecks. Whether sent on paper or in digital form, W-2 statements for 2013 may be received by employees no later than January 31, 2014. Again — employers must also file a copy of employee W-2s with the IRS.
If You Don’t Receive a W-2 Form
If your W-2 is incorrect or not received in the first place, contact your employer to request a new, accurate form. Your employer cannot withhold your Form W-2 from you. Allow a reasonable amount of time for it to come in the mail. If you have yet to receive your forms by February 14, contact the IRS at 1-800-829-1040. The IRS will want your name, phone number, address (city, state, zip code), Social Security number, employment dates, and your employer’s name, address, and phone number. They will also ask for your estimated wages, general income tax withheld, which you could get from your final pay stub from 2013, if possible.
You must still file a tax return or request an extension by Tuesday, April 15, 2014 — even if you do not receive your W-2 by the filing date. To substitute for missing W-2 forms, file Form 4852. Using Form 4852 may delay tax refunds since the IRS will need to verify the information on the form with your employer.
If you file Form 4852 and later receive your corrected or missing W-2, finding that the 4852 you filed contained inaccurate information, you can file Form 1040X, which is an amended income tax return.
