Can You File Your Taxes Without a W-2?

(Tax Year 2024 – Filed in 2025)

Overview

Yes, you can file your taxes without a W-2—but only under specific conditions. If your employer failed to provide Form W-2 by the legal deadline (January 31, 2025), and you still haven’t received it by mid-February, the IRS allows you to use a substitute form to report your income and tax withholdings.

According to Internal Revenue Code § 6051, employers are required to furnish a W-2 to employees annually. When that doesn’t happen, you can still file by using Form 4852, the official IRS substitute for a missing W-2.

When You Can File Without a W-2

You may file your tax return without a W-2 only if:

• Your employer failed to issue the form,
• You contacted the employer and gave them time to correct it, and
• You made an effort to contact the IRS (after Feb 14),
• You use Form 4852 with accurate estimates from your final 2024 pay stub.

What Is Form 4852?

Form 4852: Substitute for Form W-2 is used when:

• You do not receive your W-2 in time to file, or
• The W-2 you received is incorrect and cannot be corrected quickly.

This form lets you estimate your income and tax withholding based on your final paycheck of the year or year-end pay stub.

Step-by-Step: How to File Without a W-2

1. Wait Until Mid-February

• Give your employer time to send the form.
• If not received by Feb 14, proceed to next steps.

2. Contact the Employer

• Call HR or payroll and confirm your address and employment details.
• Ask when your W-2 was sent and how (mail or digital).

3. Call the IRS

• Phone: 800-829-1040
• Provide: name, SSN, employer’s info, dates of employment, and estimated income.

4. Complete Form 4852

• Use your final pay stub from 2024 to fill in: 
  • Wages earned
  • Federal tax withheld
  • Social Security and Medicare taxes

5. File Your Tax Return

• Attach Form 4852 to your Form 1040
• Submit by April 15, 2025 (or request an extension using Form 4868)

6. Amend Later If Needed

• If your actual W-2 arrives and shows different numbers, file Form 1040-X to correct your return.

Example Scenario

Rohan worked at a local retail store in 2024 and earned $32,000. His employer failed to provide a W-2 by February. He contacts them, but there’s no response. Rohan calls the IRS and uses his last pay stub to complete Form 4852. He files his Form 1040 on time and receives a refund. In March, the original W-2 arrives, showing the same numbers. No amendment is needed.

Important IRS Forms

• Form 1040 – U.S. Individual Tax Return
• Form 4852 – Substitute for W-2
• Form 1040-X – Amended Return (if W-2 arrives with different figures)
• Form 4868 – Extension to file (if you need more time)

Things to Keep in Mind

• Do not delay your filing if your W-2 is missing. You are still responsible for filing by April 15.
• Estimates must be accurate. Use real pay stub data—not guesses.
• You may be audited if the IRS finds major differences between your estimates and actual W-2.

Conclusion

You can file your taxes without a W-2 by using Form 4852, but only after you’ve taken all reasonable steps to obtain the original. The IRS allows this substitute form to keep you compliant, but accuracy is essential. Be prepared to file an amended return if necessary.

Call to Action

If you’re missing your W-2 and need help completing Form 4852, schedule a meeting with Anshul Goyal, CPA EA FCA. He can guide you through the process, help you file correctly, and minimize any IRS risk or penalties.

Top 5 FAQs: Filing Without a W-2

Can I file taxes with a pay stub instead of a W-2?
Yes, but only by using Form 4852 to estimate income and withholding.

What happens if I file without a W-2 and then get it later?
Compare it to your return. If different, file Form 1040-X to amend.

Is it risky to file without a W-2?
As long as your estimates are accurate, it’s acceptable. Large discrepancies may trigger an audit.

What if my employer won’t respond at all?
Call the IRS after February 14 and report the issue. Then proceed with Form 4852.

Can I still e-file using Form 4852?
Yes, most tax software supports it. You can also file by mail with the form attached.

About Our CPA

Anshul Goyal, CPA EA FCA is a Certified Public Accountant licensed in the U.S., and an Enrolled Agent authorized to represent clients before the IRS. He assists individuals and businesses—especially Indian professionals in the U.S.—with IRS filings, audits, and tax issues, including late or missing W-2s.

Schedule a meeting with Anshul by clicking here: https://calendly.com/anshulcpa/

Disclaimer

This blog is for informational purposes only. It does not constitute tax, legal, or financial advice. Always consult a licensed tax professional for guidance specific to your situation.