If you do not receive your Form W-2 or Form 1099-R by January 31st , or your information is incorrect, contact your employer/payer.
If you do not receive the missing or corrected form by February 14th from your employer/payer, you may call the IRS at 1-800-829-1040 for assistance. You must provide your name, address (including zip code), phone number, Social Security Number, dates of employment, your employer/payer's name, address (including zip code), and phone number. The IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852, Substitute for Form W-2 or Form 1099-R. Alternatively, after contacting the IRS you may print Form 4852 (PDF), from the IRS website and use it to file your tax return.
If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852 (PDF). If you receive the missing or corrected Form W-2 or Form 1099 after you file your return and a correction is needed, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308, Amended Returns.
Frequently Asked Questions
Question: I received an incorrect W-2 form. I can't get my former employer to issue a corrected W-2? What should I do?
Answer: 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.
- A letter will be sent to the employer requesting that they furnish a corrected Form W-2 to you within ten days. The letter advises the employer of their responsibilities to provide a correct Form W-2 (PDF) and of the penalties for failure to do so.
- You will be sent a letter that provides instructions and 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 Form 4852 may be used in the event that the employer does not provide you with the corrected Form W-2 in time to file your tax return.