A. The short answer is file your return
with a Form 4852, Substitute for Form W-2, Wage and Tax Statement.
Here is what is on
the IRS web site dealing with your problem.
If you haven’t received your W-2, the IRS
recommends that you follow these four steps:
1. Contact your
employer
If you have not received your W-2, 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 them to resend or issue the
W-2.
2. Contact the IRS If you do not
receive your W-2 by Feb. 14, contact the IRS for assistance at 800-829-1040.
When you call, you must provide your name, address, Social Security number,
phone number and have the following information:
• Employer’s
name, address and phone number
• Dates of
employment
• An estimate
of the wages you earned, the federal income tax withheld, and when you worked
for that employer during 2011. The estimate should be based on year-to-date
information from your final pay stub or leave-and-earnings statement, if
possible.
3. File your
return
You still must file your tax return or request an extension to file by April
17, 2012, even if you do not receive your Form W-2. If you have not received
your Form 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, Wage and
Tax Statement. 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.
4. File a Form 1040X On occasion,
you may receive your missing W-2 after you file your return using Form 4852,
and the information may be different from what you reported on your return. If
this happens, you must amend your return by filing a Form 1040X, Amended U.S.
Individual Income Tax Return.
Form 4852, Form 1040X
and instructions are available on this website or by calling 800-TAX-FORM
(800-829-3676).
