(Tax Year 2024 – Filed in 2025)
Overview
By law, employers must send Form W-2 (Wage and Tax Statement) to employees by January 31, 2025. If you haven’t received your W-2 by early February, it can delay your ability to file your Form 1040, claim a refund, or comply with your IRS obligations.
Under Internal Revenue Code § 6051, employers are required to furnish a complete and accurate W-2 on time. If they fail to do so, you still have options for filing your taxes accurately and avoiding penalties.
When to Take Action
If you don’t receive your W-2 by February 14, 2025, it’s time to follow up and take steps to stay compliant with the IRS.
Step-by-Step: What to Do If You Didn’t Get Your W-2
- Contact Your Employer
- Reach out to HR or payroll to request a copy.
- Confirm your mailing address and employment records are accurate.
- Allow a Few Business Days
- If the employer mailed it late in January, it may still be in transit.
- W-2s may also be available through an online payroll portal.
- Contact the IRS (If Still Missing by February 14)
- Call the IRS at 800-829-1040.
- Be ready to provide:
- Name, address, SSN
- Employer’s name, address, and phone number
- Dates of employment
- Estimate of wages and taxes withheld (from your paystubs)
- File Using Form 4852
- If your W-2 still hasn’t arrived by the tax deadline, complete Form 4852 (Substitute for Form W-2).
- Use your last pay stub from 2024 to estimate income and withholding.
- Amend Later If Needed
- If your actual W-2 arrives after you filed using Form 4852 and shows different information, you must file Form 1040-X to amend your return.
Example Scenario
Neha worked for two employers in 2024. By February 5, she received one W-2, but the other is still missing. She contacts the second employer and confirms her address. They say it was mailed late. She waits until February 14 but still doesn’t receive it. Neha calls the IRS and prepares to file with Form 4852, using her final pay stub to estimate.
After she files, her original W-2 arrives with slightly different figures. She then files Form 1040-X to correct the error and avoid future IRS issues.
IRS Penalties (for Employers)
Employers who fail to provide W-2s on time may face penalties under IRC § 6721 and § 6722, ranging from $60 to $310 per form, depending on how late the form is provided.
Important Forms
- Form 1040 – Individual Income Tax Return
- Form 4852 – Substitute for W-2
- Form 1040-X – Amended Tax Return (if original W-2 arrives after filing)
Conclusion
If you don’t receive your W-2 by mid-February, don’t wait indefinitely. The IRS provides procedures to ensure you can still file your taxes on time. Use your pay stubs, contact your employer and the IRS, and use Form 4852 if needed. You can always amend your return later if your actual W-2 arrives with different numbers.
Call to Action
If your W-2 is missing or you need help filing with Form 4852, connect with Anshul Goyal, CPA EA FCA. He will help you file accurately, avoid delays, and stay compliant with IRS deadlines.
Top 5 FAQs: Missing W-2
When should I start worrying if my W-2 hasn’t arrived?
If you haven’t received it by February 14, you should contact the IRS.
Can I still file taxes without a W-2?
Yes. Use Form 4852 with estimated wages and withholding from your final pay stub.
Will I get in trouble for filing without a W-2?
No, as long as you follow IRS procedures and use accurate estimates.
What if my W-2 arrives after I file with Form 4852?
Compare both forms. If different, file an amended return using Form 1040-X.
Can I get a digital copy of my W-2?
Some employers provide online access through payroll platforms like ADP or Paychex. Check with your HR department.
About Our CPA
Anshul Goyal, CPA EA FCA is a Certified Public Accountant licensed in the U.S. and admitted to practice before the IRS as an Enrolled Agent. He specializes in IRS compliance, tax problem resolution, and cross-border taxation for U.S. businesses and Indian individuals residing in the United States.
Schedule a meeting with Anshul by clicking here: https://calendly.com/anshulcpa/
Disclaimer
This blog is for informational purposes only and does not constitute legal or tax advice. Please consult a qualified tax professional for guidance specific to your situation.