When do you have to receive a Form w-2?
A common question that is asked frequently: Is there a date where your company has to send you your W2 by?
Employers have until 2/2/2015 to make them available (1/31 falls on a Saturday this year) by mail or electronically. If it is mailed, you should expect to receive them no later than 2/15/2015. If your address has changed, contact the employer and let them know. Employers are legally required to keep W-2 forms on file for at least four years. Employers are also legally required to fill out an employment identification number (EIN) form with the IRS.
What to do if you do not receive a W-2?
Not receiving a W2 can be a big violation of the law for an employer. Remember, things get lost in the mail and it might always work out better to contact your employer for you W2 before contacting the IRS. If you don’t have it by 2/17/2015, and you previously contacted the employers, you can call IRS customer service at 1-800-829-0922 M – F 7am – 7pm and speak with a representative. Let them know you are expecting a Form W-2, you attempted to contact the employer(s), and you have the current business address.
Filling out Form 4852
The representative will process a formal W-2 request by mail on your behalf. You will receive a letter explaining the Service’s actions, and a Form 4852, Substitute for Form W-2, Wage and Tax Statement. The employer will receive a letter providing your current address and a description of the penalty for not complying with the request.
Filing Taxes with no W-2
You still must file your tax return or request an extension to file by April 15, 2015, even if you do not receive your Form W-2. If you have not received your Form W-2 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. You may receive your missing W-2 after you filed 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.
Information needed to create a replacement W-2 Year’s wages
If your Form W-2 never arrives, you can create your own for tax-filing purposes.
- Payroll taxes withheld.
- Federal and state income taxes withheld.
- Contributions to your company retirement/401(k) plan.
- Employer’s tax identification number.
Corrected Wage and Tax Statement. File Form W-3c
And in cases where an employer has filed for bankruptcy or ceased operations, the IRS suggests you send a copy of Form 4852 to your local Social Security Administration office. The agency’s office locator can help you find the one nearest you. This should ensure that you get proper credit for the Social Security and Medicare taxes you paid so that your checks will be correct when it comes time to collect these benefits. If you are an employer and discover an error on an employee’s Form W-2 after sending it to the SSA, submit a Form W-2c (PDF), Corrected Wage and Tax Statement. File Form W-3c (PDF), Transmittal of Corrected Wage and Tax Statements, whenever you file a Form W-2c with the SSA.