It is January 31, so by now you should have received a W-2 from each employer for whom you worked last year, even if it was just for a day. If you have received all your W-2s, great! You can stop reading now. If you believe you are missing one or more W-2s, though, follow these steps:
Do not file your 2022 tax return yet. You cannot simply omit income from your return just because the W-2 has not yet arrived.
Determine when you worked for the employer, and when you got paid. If you started the job in December, and received your first paycheck in January, you will not receive a W-2 until next year. For tax purposes, the income counts when you receive it, not when you do the work to earn it.
Determine whether you were an employee or an independent contractor. This can be tricky to identify, and employers sometimes misclassify their workers. Here are ways to make the determination yourself:
If your employer took taxes out of your paychecks, you were an employee and should receive a W-2.
If your employer did not take taxes out of your checks and told you that you were responsible for all your own taxes, then you were treated as an independent contractor. You should receive a 1099-NEC, not a W-2. If you were an independent contractor, contact us for help reporting this income properly. (The rest of these steps still apply to your missing 1099-NEC.)
Wait another two weeks. This is easier said than done, especially if you are eager to file your return. Unfortunately, though, many employers do not process W-2s until the very last minute or miss the deadline altogether. (If you are an employer and need help issuing W-2s or 1099s, we can help!)
Contact your employer. If you still work there, this is easy. Do it under the guise of making sure they have your current address. Be sure to ask them to re-send it to your current address; if they can e-mail or fax it to you, even better! Start with an e-mail request if possible. If not, contact them by phone. If you cannot get through by phone, then send an old-fashioned letter.
You should always keep your address current with your employer anyway, but sometimes this task falls by the wayside in the midst of a busy move. (When moving, always be sure to change your address with the post office!)
If you move after leaving an employer but before receiving your final W-2, make sure you inform your former employer of your new address as well. People often overlook this crucial task, which is the primary reason an expected W-2 does not arrive.
Hopefully that will be enough for you to obtain the missing W-2. Sometimes, though, your previous employer disappears or simply does not respond. All is not lost! If you are still missing a W-2 after following the previous steps, your next action steps are:
Request a wage and income transcript from your online IRS account. You can create an account if you do not already have one. A wage and income transcript shows information reported by employers, banks, government agencies, etc.
Even if the information is reported in a timely manner, it will take a while to show up on a wage and income transcript, so depending on the time of year this step may be unfruitful.
A wage and income transcript displays only federal information. If you live or work somewhere with a state and/or local income tax, you still need to obtain the W-2 itself to file your return.
Gather your most recent pay stub, or whatever income information you can find. Even if you do receive a W-2, you want to make sure it is accurate! (If it is not accurate, hopefully your employer will simply issue a correction. If your W-2 is inaccurate and your employer will not correct it, contact the IRS or seek the services of a tax professional.)
If necessary, request an extension of the filing deadline. (We can help.)
As a last resort, complete Form 4852, Substitute for Form W-2, and attach it to your tax return. Form 4852 is used when the employer fails to issue a W-2 (or fails to correct the W-2 if it is inaccurate) by the end of February.
Obtaining a missing W-2 can be frustrating, and takes a lot of patience and persistence, but you will soon clear that hurdle and file your taxes. If you are short on time or need some assistance, Phippen Tax is happy to help you through the process.
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