How to Make a Substitute W-2

File form 4852 to avoid missing the filing deadline.

Employers are required to mail W-2 forms by Jan. 31, but delays sometimes occur. The payroll department may have a glitch that prevents forms from being mailed on time or the company may have gone out of business. Employees who haven’t received a W-2 form by Feb. 14 should contact their employers to find out whether the form was mailed, when it was mailed, and the address to which it was mailed. Wait a few more days if the employer affirms it mailed the form or will re-mail the form. If you still haven't received the W-2 form after a week, contact the IRS and provide your personal information, employer information, and estimated year-to-date wages and taxes. The IRS will then allow you to file a substitute for form W-2, Wage and Tax Statement, also known as form 4852.

Instructions

1. Visit the IRS website and download form 4852. Type "4852" in the search box on the top right and choose the second result in the list with the PDF icon next to it.

2. Fill out your personal information and estimated wages and taxes from your final pay stub of the year.

3. Mail form 4852 with your tax return.

Tips & Warnings

• File amended return 1040X if you receive your W-2 form later and find that the information you reported on your original return is inaccurate.

References

• IRS: Here is What to do if You Are Missing a W-2
• IRS: Form 4852