Missing W-2 form

Employers are required to provide employees with a Form W-2 (Wage and Tax Statement) by January 31, 2008. If the employee does not receive the Form W-2, he/she should contact the employer to ask if and when it was mailed, or otherwise distributed. If the form was returned due to an incorrect address, the employee should allow a reasonable amount of time for the employer to make the correction and re-issue the W-2.

If the employee has not received the Form W-2 by February 15, 2008, he/she should call the IRS at 1-800-829-1040 and provide the following information:

1. Employer's name and complete address, employer's identification number (if known) and phone number
2. The employee's name and address, social security number and phone number
3. An estimate of the wages the employee earned, the federal income tax withheld, and the dates the employee began and ended employer.

An employee who misplaces Form W-2 should contact their employer. The employer can replace the lost form with a "reissued statement." Note, employers are permitted to charge a fee for providing an employee with a new Form W-2.

In some cases, a Form 4852 (Substitute for Form W-2) may be used in place of a missing W-2. However, Form 4852 should only be used if the employee cannot obtain a Form W-2 by the tax filing deadline. If the taxpayer files an income tax return with a Form 4852 attached, any refund may be delayed while the IRS verifies the information.