IRS Procedures: W–2 - Additional, Incorrect,
Lost, Non-receipt, Omitted
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
May an employer provide me my Form W-2 electronically?
Yes, an employer may furnish your Form W-2 (PDF) electronically
provided certain criteria are met. You must affirmatively consent to receive
the Form W-2 (PDF) in an electronic format and prior
to, or at the time of, your consent, your employer must provide you a disclosure
statement containing specific disclosures. Additionally, the electronic version
of the Form W-2 (PDF) must contain all required information
and comply with applicable revenue procedures relating to substitute statements
to recipients. If the statement is furnished on a Web site, then your employer
must notify you, via mail, electronic mail, or in person, that the statement
is posted on a Web site and provide instructions on accessing and printing
the statement.
I didn't get my W-2 by January 31, so I asked my employer for it,
but I still don't have it. What should I do?
If you don't receive your Form W-2 (PDF) by February
15, contact the IRS for assistance at (800) 829-1040. Also, you may want to
refer to Tax Topic 154, Form W-2 - What To Do if Not Received, to
see the specific information the IRS will need in order to prepare Form 4852 (PDF), Substitute For Form W-2, Wage and Tax
Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement
or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
References:
- Form 4852 (PDF), Substitute For Form W-2,
Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities,
Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc.
- Tax Topic 154, Form W-2 - What To Do if Not Received
I have already filed my return and now I have received another Form
W-2. What can I do?
If you find that you have done any of the following, you should file an
amended return 1) you did not report some income; 2) you claimed deductions
or credits you should not have claimed; 3) you failed to claim some deductions
or credits you are entitled to; or 4) you used an incorrect filing status.
The form you use to correct the Form 1040 (PDF), Form 1040A (PDF),Form 1040EZ (PDF),
you already filed is Form 1040X (PDF), Amended
U.S. Individual Income Tax Return. Please refer to Tax Topic 308, Amended
Returns, for additional information.
For additional information on when, where, and how to file, refer to Tax Topic 301, When, Where, and How to File.
References:
- Form 1040 (PDF), U.S. Individual Income
Tax Return
- Form 1040A (PDF), U.S. Individual Income
Tax Return
- Form 1040EZ (PDF), U.S. Individual Income
Tax Return for Single and Joint Filers with No Dependents
- Form 1040X (PDF), Amended U.S. Individual
Income Tax Return
- Tax Topic 301, When, where, and how to file
- Tax Topic 308, Amended Returns
I received an incorrect W-2 form. I can't get my former employer
to issue a corrected W-2? What should I do?
If your attempts to have an incorrect Form W-2 (PDF) corrected
by your employer are unsuccessful and it is after February 15th, contact the
IRS at (800) 829-1040. An IRS representative can initiate a Form W-2 (PDF) complaint. Form 4598, Form W-2 or 1099 Not Received or
Incorrect, will be sent to the employer and a copy will be sent to you along
with Form 4852 (PDF), Substitute for Form W-2,
Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The
copy that the employer receives will advise him or her of the employer's responsibilities
to provide a correct Form W-2 (PDF) and of the penalties
for failure to do so. When you call the IRS or visit an IRS Taxpayer Assistance
Center (TAC), please have the following information available:
- Your employer's name and complete address, including zip code, employer
identification number (if known - see prior year's Form W-2 (PDF) if you worked for the same employer), and telephone number,
- Your name, address, including zip code, social security number, and telephone
number; and
- An estimate of the wages you earned, the federal income tax withheld,
and the period you worked for that employer. The estimate should be based
on year-to-date information from your final pay stub or leave-and-earnings
statement, if possible.
If you file your return and attach Form 4852 (PDF) to
support the withholding amount claimed instead of a Form W-2 (PDF), your refund can be delayed while the information you gave us is
verified.
If you receive a Form W-2 (PDF) after you file
your return and it does not agree with the income or withheld tax you reported
on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.
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